Writ challenge to GST notice dismissed, with liberty to raise defects in FORM GST DRC-01 before the assessing authority.

The writ petition against the show cause notice and consequential order was dismissed, and the court granted liberty to the petitioner to place an appropriate submission before the assessing authority on any defect in FORM GST DRC-01. The dispute therefore turned on the validity of the notice process, but the petitioner was left to pursue the alleged procedural defect before the assessing authority rather than through writ relief.

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Outcome: The writ petition challenging the show cause notice and the consequential order was dismissed, with liberty to the petitioner to make an appropriate submission before the assessing authority regarding any defect in FORM GST DRC-01.

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