2023 (9) TMI 1331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ritvik Malhotra, Advs. For the Respondents Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. ORDER 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, praying as under: - "(i) Issue a Writ, Order Or Directions In A Nature Of Certiorari To Set A Side /Quash T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has not been communicated electronically in FORM GST DRC-01 & FORM GST DRC-02 as required under Rule 142(1) of the Central Goods and Services Tax Rules, 2017 (hereafter 'the CGST Rules'). 5. The Rule 142(1) of the CGST Rules reads as under: - "142. Notice and order for demand of amounts payable under the Act - (1) The proper officer shall serve, along with the (a) notice issued under sec....