2021 (10) TMI 837

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....vocate ORDER Prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records in GSTN No.33AAOFB2142A1Z5/Tran 1 dated 04.06.2020 issued by the respondent and quash the same as wholly without jurisdiction and clear violation of Section 140(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and direct the respondent to pass order afresh after affording opportunity of p....

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....ated or uploaded electronically on 04.06.2020. However, without giving any slightest breathing time to the petitioner Assessee to respond on the very same date, that is, on 04.06.2020, the impugned assessment order has been passed. Therefore, on that ground, it is being challenged by the petitioner. 4.The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a ....