2023 (1) TMI 379

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....hish Agrawal and Mr. Shubham Agrawal, Advocates For the Respondents : Mr. Ankur Agrawal, Standing Counsel ORDER 1. Challenge in the present writ petition is to the order dated November 10, 2022 (DRC-07) Annexure-7 to the writ petition passed by respondent No.2 under Section 74(9) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the "Act"). 2. The argument rais....

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.... Bench judgment of Delhi High Court in Gulati Enterprises v. Central Board of Indirect Taxes and Customs & others, 2022 U.P.T.C. (Vol. 111) - 1271. 4. On the other hand, learned counsel for the respondents, while not disputing the fact that notice in Part A of FORM GST DRC-01A was not issued, submitted that subsequent reminders had given fair opportunity of hearing to the petitioner to place hi....

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....e amendment of Rule 142(1A) of the Rules with effect from October 15, 2020, the impugned show cause notice was set aside and the matter was remitted back to authority concerned to initiate fresh proceedings in accordance with law. In the case in hand, the only difference being that subsequent thereto an order has also been passed on November 10, 2022, the same will not make any difference. As the ....