2024 (1) TMI 621

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....Petitioner in both WP's : Ms.M.N.Bharathi For the Respondent in both WP's : Mr.Prasanth Kiran, GA (Taxes) COMMON ORDER The petitioner assails two separate notices issued on 31.08.2023 in Form GST DRC-01 in these two writ petitions. Except for the assessment periods being different, the issue is common and is, therefore, disposed of by this common order. 2. The petitioner states that tr....

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....petitioner submits that the impugned notices are in the nature of an adjudicatory order. He further submits that the nature of services provided by the petitioner cannot reasonably be classified under any heading other than SAC 996511. Since the impugned notices are in the nature of adjudicatory orders, learned counsel submits that replying thereto could become an empty formality. 4. In response ....

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....ed without jurisdiction. A show cause notice may also be interfered with if no case is made out even assuming that the statements made in the show cause notice are correct. In the case on hand, the dispute revolves around the classification of services provided by the petitioner. In the impugned notices, the respondent has taken the view that the services provided by the petitioner qualify as rent....