9911796707
TMI Blog2024 (1) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... nt: C.S.C. For the State : Mr. Mohit Maulekhi, Learned Brief Holder Appears. 1. Mr. S.K. Posti, learned Senior Counsel assisted by Mr. Ashutosh Posti, learned counsel, appears for the petitioner and Mr. Mohit Maulekhi, learned Brief Holder appears for the State. 2. Heard learned counsel for the parties. 3. By means of the present writ petitions, the petitioner has sought the following relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file reply in respect of notice under Section 74 given in Form GST DRC-01, inasmuch as, the intimation in Form GST DRC-01A was uploaded simultaneously with the show cause notice issued under Section 74(1) of the State / Central Goods and Services Tax Act. This, according to learned counsel for the petitioner, is impermissible. Attention of this Court is drawn to sub-Rule 1(a) and sub Rule 2 of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act [whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),] he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponse to the notice issued under Section 74(1). Thus a limited interference is called for in the matter. 7. Learned Standing Counsel based on written instructions received from Deputy Commissioner, State Tax, Roorkee, 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 aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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