2022 (3) TMI 795

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....nsel 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 Relief Nos.(i) & (ii) of the writ petition, therefore, t....

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.... 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 it would amount to stopping the dealer from filing his return and depositing tax therewi....

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....s "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(1A) of the Rules indicates that it is a pre-show cause notice intimation with reference to Section 73(1)/(5) or S....