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<h1>Breach of natural justice for one-day compliance with Form DRC-01A; ad-interim stay on respondent's coercive action</h1> <h3>SAI CONSULTING ENGINEERS PRIVATE LIMITED Versus UNION OF INDIA & ORS.</h3> HC found a breach of natural justice where only one day was given to comply with Form DRC-01A; it issued notice to the respondent returnable 04.09.2025. ... Violation of principles of natural justice - only one day time was granted to comply with the intimation in Form DRC-01A - HELD THAT:- Issue notice to the respondent, returnable on 04.09.2025. By way of an ad-interim relief, no coercive action shall be taken against the petitioner by the respondent during the pendency of the petition. Petitioner challenges impugned show-cause notice and subsequent Order-in-Original dated 25.01.2025 on grounds that respondent authorities acted in 'great haste' and ignored requests for time to comply with audit queries and Form DRC-01A. Key factual allegations: query memo dated 25.07.2024 with only one day (25.07.2024-26.07.2024) to comply; Form DRC-01A dated 31.07.2024 with only one day (31.07.2024-01.08.2024); a request for extension by letter dated 01.08.2024; and issuance of the show-cause notice on 03.08.2024 allegedly to 'save the limitation for the Financial Year 2017-18,' thereby exhibiting premeditation and resulting in a large demand. Reliance placed on multiple precedents (including Tinbox Co. v. CIT, Yaduka Agrotech v. Commissioner of CST, and Spinclabs Pvt. Ltd. v. Commissioner of Delhi GST). Court issued notice to respondents returnable 04.09.2025, granted ad-interim relief restraining coercive action during pendency, and permitted direct service via e-mail.