2024 (1) TMI 763

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...., Appears   For the Respondent: C.S.C. For the State : Mr. Mohit Maulekhi, Learned Brief Holder Appears. 1. Mr. S.K. Posti, learned Senior Counsel assisted by Mr. Ashutosh Posti, learned counsel, appears for the petitioner and Mr. Mohit Maulekhi, learned Brief Holder appears for the State. 2. Heard learned counsel for the parties. 3. By means of the present writ petitions, the ....

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....ct, 2017. It is contended that petitioner was denied opportunity to file reply in respect of notice under Section 74 given in Form GST DRC-01, inasmuch as, the intimation in Form GST DRC-01A was uploaded simultaneously with the show cause notice issued under Section 74(1) of the State / Central Goods and Services Tax Act. This, according to learned counsel for the petitioner, is impermissible. Att....

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....x, interest and penalty in accordance with the provisions of subsection (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act [whether on his own ascertainment or, as communicated by the proper officer under sub-rule (1A),] he shall inform the proper officer of such payment in FORM GST DRC-03 and the prop....

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....was required to file his reply by 31.03.2023 also. Thus, petitioner a valuable right of filing his submission in response to the notice issued under Section 74(1). Thus a limited interference is called for in the matter. 7. Learned Standing Counsel based on written instructions received from Deputy Commissioner, State Tax, Roorkee, fairly submits that petitioner was not given reasonable opportu....