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    <title>Writ petition dismissed as premature for failing to reply to Form GST DRC-01A under s.74(5); liberty to reply</title>
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    <description>The HC dismissed the writ petition challenging issuance of Form GST DRC-01 dated 30.05.2025, holding that the petitioner&#039;s challenge was premature as no reply had been filed to the earlier Form GST DRC-01A dated 11.04.2025 issued under s.74(5) of the TNGST Act, 2017. The court found the petitioner&#039;s demand objection unsustainable in absence of a reply and declined substantive interference. Liberty was granted to the petitioner to file a reply/objection to the DRC-01 within two weeks of receipt of the order; on receipt, the respondent must consider it, issue a clear 14-day notice fixing a personal hearing, and thereafter pass orders on merits expeditiously and in accordance with law.</description>
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    <pubDate>Thu, 11 Sep 2025 08:29:24 +0530</pubDate>
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      <title>Writ petition dismissed as premature for failing to reply to Form GST DRC-01A under s.74(5); liberty to reply</title>
      <link>https://www.taxtmi.com/highlights?id=92421</link>
      <description>The HC dismissed the writ petition challenging issuance of Form GST DRC-01 dated 30.05.2025, holding that the petitioner&#039;s challenge was premature as no reply had been filed to the earlier Form GST DRC-01A dated 11.04.2025 issued under s.74(5) of the TNGST Act, 2017. The court found the petitioner&#039;s demand objection unsustainable in absence of a reply and declined substantive interference. Liberty was granted to the petitioner to file a reply/objection to the DRC-01 within two weeks of receipt of the order; on receipt, the respondent must consider it, issue a clear 14-day notice fixing a personal hearing, and thereafter pass orders on merits expeditiously and in accordance with law.</description>
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      <pubDate>Thu, 11 Sep 2025 08:29:24 +0530</pubDate>
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