2024 (12) TMI 1125

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er. 2. It is contended by learned counsel for the petitioner that in the matter of impugned tax liability imposed upon the petitioner in purported exercise of power by the Assessing Authority under Section 73 of the Goods and Services Tax Act, it was mandatory for the authority to have issued a pre show cause notice to enable the petitioner to put up his defence but the same having not been done, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer. Any subsequent reminder will not cure inherent defect in proceedings initiated against the petitioner. Similar view has been expressed by the Delhi High Court in Gulati Enterprises' case (supra) wherein also in identical fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onstitution. He further submits that the petitioner has already deposited 10% of tax liability at the stage of first appeal and given an opportunity shall deposit further 10% of tax liability. 4. Matter requires consideration. 5. Let counter affidavit by filed by learned Standing Counsel within four weeks'. Rejoinder affidavit, if any, may be filed within two weeks' thereafter. 6. List .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X