2023 (10) TMI 284

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....ner : P.V.Sudakar For the Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate ORDER The petitioner has challenged the Impugned Communication in Form GST DRC-01 dated 21.07.2023 issued by the respondent herein. 2. The challenge to the Impugned Notice in Form GST DRC-01 is that it is not a Show Cause Notice but an order as the petitioner has been asked to pay the tax and penalty. 3. ....

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.... counsel for the petitioner and the learned Government Advocate for the respondent. 7. I have perused the Impugned Communication in Form GST DRC-01 dated 21.07.2023. Rule 142(1) of TNGST Rule 2017 contemplates issuance of a notice in Section 73(1), 74(1) or 76(2) in Form GST DRC 01. It also contemplates issuance of a statement under sub-section (3) to Section 73 and 74 and a summary thereof has t....