2023 (9) TMI 131

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....itioner : Mr.K.M.Malarmannan For the Respondent : Mr.V.Prashanth Kiran Government Advocate ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order in GSTIN : 33ATWPR1496G1Z2/2021-2022 dated 03.05.2023 passed by the respondent. 3. The impugned order is an appealable order under Section 107 o....

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....ly were served on the petitioner. 6. The argument of the learned counsel for the petitioner appears to be highly improbable as the Show Cause Notice would have accompanied Form GST DRC-01 dated 28.02.2022. 7. All the same, considering the fact that the petitioner has not participated in the proceeding, this Court is of the view that the petitioner can be given one last opportunity to give a ....