TMI Blog2023 (10) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... Case ID No.DAR No.751/2023(GST) as it asks the petitioner to pay the amount. However, such threat cannot be enforced directly. The Jurisdictional Assessing Officer namely the second respondent to issue a proper notice under Section 79 after observing procedure prescribed under Rule 88C of the CGST Rules, 2017. As a matter of fact, the second respondent now has invoked Section 79 by referring to Rule 88C of the CGST Rules, 2017 and has issued none on 13.09.2023. It appears to have been in contravention of the procedure prescribed under Rule 88C of the CGST Rules, 2017. However, the aforesaid recovery notice has to be challenged separately. At the same time, the proceedings initiated pursuant to the impugned DRC can neither be stayed nor int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no final determination as is evident from a reading of the last paragraph of the impugned notice. It reads as under: In case you wish to file any submissions against the above ascertainment, the same may be furnished by 15.09.2023 in Part B of this Form. 5. There is a police threat in penultimate paragraph of the impugned notice in Form GST DRC-01A bearing reference Case ID No.DAR No.751/2023(GST) as it asks the petitioner to pay the amount. However, such threat cannot be enforced directly. The Jurisdictional Assessing Officer namely the second respondent to issue a proper notice under Section 79 after observing procedure prescribed under Rule 88C of the CGST Rules, 2017. Rule 88C of the CGST Rules, 2017 which reads as under: 88C. Manner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM COST DRC-01B, within the period specified in the said sub-rule. (3) Where any amount specified in the intimation referred to in sub-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provision of Section 79. 6. As a matter of fact, the second respondent now has invoked Section 79 by referring to Rule 88C of the CGST Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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