2023 (12) TMI 356

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.... for Adithya Reddy and Swarnam Rajagopal For the Respondent : Ms.Amrita Dinakaran Government Advocate ORDER This writ petition is filed challenging the impugned order dated 19.03.2020 on the premise that it has been made within 2 days of issuance of Form GST DRC- 01 which is the summary of the show cause notice. 2. It is submitted by the learned counsel for the petitioner that Form GST DRC-01 ....

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....ll these orders are appealable and therefore the writ petition ought not to be entertained. It was further submitted by the learned counsel for the Respondent that DRC-07 dated 17.03.2020 was preceded by another notice dated 27.11.2018 followed by a reminder notice on 29.11.2018 and therefore the submission of the petitioner that they have not been provided with adequate opportunity is contrary to....

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....e Constitution of India. 6. This Court finds merit in the submission of the learned counsel for the petitioner inasmuch as the impugned order suffers from more than one infirmity. Firstly, DRC-01 is not supported by the Annexure to show cause notice and thus the petitioner was not provided with the particulars necessary to respond. Secondly, the assessment order is made on 17.03.2020. One fails t....