2023 (10) TMI 1072

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.... : Mr.A.P.Srinivas Senior Standing Counsel and Mr.A.N.R.Jayaprathap Junior Standing Counsel ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel and Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel takes notice on behalf of the respondents. 2. Earlier, the petitioner had challenged the notice in GST DRC- 01A dated 07.09.2023 in W.P.No.27296 of 2023. The writ petition was closed with liberty to challenge the recovery notice. 3. Accordingly, the petitioner has now filed this writ petition challenging the recovery notice dated 13.09.2023. The challenge to the impugned recovery notice is primarily on the ground that the procedural safeguarded prescribed under Rule 88C inserted in the CGST Rules, 2017 vide Notification No.26/2....

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....il has deliberated on the issue in 49th Meeting held on 18.02.2023, there are no intimation to complying with the requirements of Rule 88C of the CGST Rules, 2017 as inserted vide Notification No.26/22 dated 26.12.2022. 8. The learned Senior Standing Counsel and learned Junior Standing Counsel for the respondents has drawn attention to the Clarifications/Instructions/Orders issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing and GST Investigation Wing dated 07.01.2022 and 25.5.2022. 9. Specifically, the learned Senior Standing Counsel and learned Junior Standing Counsel for the respondents referred to Para 3.2 of the Clarifications/Instructions/Orders - GST dated 07.01.2022 bearing reference CBEC-20/16/05/2021-G....

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....ed and therefore the impugned recovery notice does not require any interference under Article 226 of the Constitution of India. 11. The learned Senior Standing Counsel and learned Junior Standing Counsel for the respondents further submits that the petitioner has not clearly stated notice in Form GST DRC-01B may be issued to the petitioner in the common portal as is contemplated under Rule 88C of the CGST Rules, 2017, but the petitioner has suppressed the same. 12. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel and learned Junior Standing Counsel for the respondents. 13. This writ petition is disposed at the time of admission by directing the respondents to....