TMI Blog2023 (12) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... restraint from proceeding with the adjudication proceedings of the impugned SCN during the pendency of the present writ petition - HELD THAT:- The present petition is disposed of by directing the proper officer to issue summary of the notice and demands electronically in FORM GST DRC-01 FORM GST DRC- 02 as expeditiously as possible and preferably within a period of one week from today, if not alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y respondent no. 2 to the satisfaction of respondent no. 1 for noncompliance of rule 142 (1) (a) and rule 142 (1A) of the CGST rules 2017. (b) Issue a appropriate Writ OF prohibition/ order or directions restraining the respondent no. 1 from proceeding with the adjudication proceedings of the impugned show cause notice file no. DGGI/DZU/GRD/ INV/822019-20 DIN NO. 2023 08 . DNN 10000217428 SHOW cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (i) Issue a Writ, Order Or Directions In A Nature Of Certiorari To Set A Side /Quash The Impugned Show Cause Notice File NO. DGGI/DZU/GRD/ INV/822019-20 DIN NO. 2023 08 DNN 1000021742B SHOW CAUSE NOTICE DATED- 02.08.2023 issued by respondent no. 2 to the satisfaction of respondent no.1 for non compliance of rule 142 (1) (a) and rule 142 (1) (a) of the CGST rules 2017 (ii) Issue a appropriate Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of Section 73 or sub-section (3) of Section 74, a summary thereof electronically in FORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is stage would be substantial compliance with the said provisions. 9. In view of the above, the present petition is disposed of with the direction to the proper officer to issue a summary of the notice and demands electronically, in FORM GST DRC-01 FORM GST DRC-02 as expeditiously as possible and preferably within a period of one week from date. 10. The petition is disposed of in the aforesaid ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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