2023 (10) TMI 789

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....729 and 26731 of 2023 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Raghavan Ramabadran for M/s.Lakshmi Kumaran and Sridharan For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Senior Standing ....

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....ssions against the above ascertainment, the same may be furnished by 15.09.2023 in Part B of this Form." 5. There is a police threat in penultimate paragraph of the impugned notice in Form GST DRC-01A bearing reference Case ID No.DAR No.751/2023(GST) as it asks the petitioner to pay the amount. However, such threat cannot be enforced directly. The Jurisdictional Assessing Officer namely the secon....

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....FORM GST DRC-01 B, electronically on the common portal, and a copy of such intimation shall also be sent to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to a. pay the differential tax liability, along with interest under section 50, through FORM GSTDCC-03, or (b) explain the aforesaid difference in t....

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....b-rule (1) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provision of Section 79." 6. As a matter of fact, the second respondent....