TMI Blog2024 (1) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... file his reply by 31.03.2023 also. Thus, petitioner a valuable right of filing his submission in response to the notice issued under Section 74(1). Thus a limited interference is called for in the matter. The impugned order dated 10.11.2023 is quashed. The writ petitions are allowed and the matter is remanded back to the Competent Authority. - HON'BLE RAKESH THAPLIYAL, J. For the Petitioner : Mr. Ashutosh Posti, Learned Counsel, Appears For the Respondent: 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 Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act.- (1) The proper 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) (1A) (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of subsection (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. 8. For the aforesaid reasons, the impugned order dated 10.11.2023 is quashed. The writ petitions are 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 Competent Authority shall be at liberty to issue fresh show cause notice under Section 74(1) of Uttarakhand Goods and Service Tax Act, if need be. 9. In case the petitioner fails to submit his reply to the intimation in Form GST DRC-01A within stipulated time, then the GST authorities will be at liberty to proceed in the matter, as per law. 10. L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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