https://www.taxtmi.com/caselaws?id=758971 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. en-us Tue, 13 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 22:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758971 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. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758971