2022 (3) TMI 795

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.... 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri B.P. Singh, Kachhwah, learned standing counsel for the State-respondents. 2. On 08.03.2022, this court passed the following order: "Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. Learned counsel for the petitioner states that petitioner is not pressing the....

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.... Learned Standing Counsel prays for and is granted a week's time to obtain instructions or to file counter affidavit. Put up as a fresh case before the appropriate bench on 15.03.2022. " 3. Learned counsel for the petitioner submits that even if input tax credit is blocked invoking the provisions of Rules 86A of the Rules, yet a negative Input Tax Credit cannot be shown otherwise i....

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.... words "proper officer shall", the words "proper officer may" shall be substituted; (ii) for the words "shall communicate", the word "communicate" shall be substituted." 5. He, therefore, states on instructions that now there is no requirement to send a statement in Part-A of GST DRC-01A under Rule 142(1A) of the CGST Rules. 6. Prima facie, perusal of Form GST DRC-01A under rule 142....

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....igation. This also indicates to follow the principles of natural justice at a pre-show cause notice stage. 7. Learned standing counsel prays for and is granted a week's time to file counter affidavit. Petitioner shall have three days thereafter to file rejoinder affidavit. 8. Along with the counter affidavit, the respondents shall file a Gazette copy of the notification dated 15.10.2020. Res....