TMI Blog2023 (2) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... timation in form GST DRC-01A was uploaded together on 10.05.2022. In form GST DRC-01A, it was mentioned that petitioner may file his submission by 25.05.2022, while by the notice issued under Section 73(1), petitioner was required to file his reply within 30 days. Thus, petitioner was denied a valuable right of filing his submission in response to the intimation in Form GST DRC-01A. Thus, a limited interference is called for in the matter. The impugned order dated 28.06.2022 is quashed. The writ petition is allowed and the matter is remanded back to the Competent Authority. Petitioner may file his reply to the intimation in Form GST DRC-01A, within two weeks from today. The Competent Authority shall consider the reply, if filed within st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SGST Act and the rules made thereunder and provide the due opportunity of being heard to the Petitioner at all stages of the proceedings to represent and argue his part and make his submissions thereto and thereafter pass a speaking order in accordance with law. 4. Petitioner is challenging the order dated 28.06.2022 passed by Deputy Commissioner, State Tax under Section 73(9) of Uttarakhand GST/CGST Act, 2017. It is contended that petitioner was denied opportunity to file reply in respect of intimation under Section 73 given in Form GST DRC-01A, inasmuch as, the intimation in Form GST DRC-01A was uploaded simultaneously with the show cause notice issued under Section 73(1) of the State/Central Goods and Services Tax Act. This, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form GST DRC-01A. Thus, a limited interference is called for in the matter. 7. Learned Standing Counsel based on written instructions received from Additional Commissioner, State Tax, Dehradun fairly submits that petitioner was not given reasonable opportunity of having his say in the matter and that matter can be remanded to the Competent Authority. 8. For the aforesaid reasons, the impugned order dated 28.06.2022 is quashed. The writ petition is allowed and the matter is remanded back to the Competent Authority. Petitioner may file his reply to the intimation in Form GST DRC-01A, within two weeks from today. The Competent Authority shall consider the reply, if filed within stipulated time, within two weeks thereafter. The Competen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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