Pre-show-cause GST intimation does not create a right to hearing or adjudication before statutory notice.

A pre-show-cause intimation in FORM GST DRC-01A under Rule 142(1A) is only a discretionary communication by the proper officer and does not itself trigger a right to adjudication of the taxpayer's reply or a pre-notice hearing. Although Rule 142(2A) allows submissions in Part B of FORM GST DRC-01A, the scheme contemplates reply and hearing after issuance of the statutory show-cause notice under Rule 142(1)(a). In taxing statutes, the rules must be applied strictly and nothing can be implied beyond the text. On that basis, writ interference to compel consideration of the reply before the show-cause notice was declined.

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Issues: Whether a writ petition was maintainable against a communication issued in FORM GST DRC-01A on the ground that the reply submitted to the proposed liability was not considered and no opportunity of hearing was afforded before issuance of a show-cause notice.

Analysis: Rule 142(1A) of the GST Rules is discretionary in nature and enables only a communication by the proper officer. Rule 142(2A) permits the person concerned to make submissions in Part B of FORM GST DRC-01A, but the scheme does not provide for adjudication of those submissions or for a pre-show-cause hearing at that stage. The right to reply and seek hearing arises after issuance of a show-cause notice under Rule 142(1)(a). In a taxing statute, the provisions must be construed strictly and nothing can be read into them which is not expressly provided.

Conclusion: The writ petition was not maintainable on these facts and was rightly dismissed.

Final Conclusion: A pre-show-cause communication under the GST rules does not create a right to adjudication or hearing before issuance of the statutory notice, and interference under writ jurisdiction was declined.

Ratio Decidendi: Where the GST rules treat the pre-notice intimation as a discretionary communication and do not provide for adjudication or hearing at that stage, no writ relief lies to compel consideration of the reply before issuance of the show-cause notice.

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