2025 (8) TMI 1201

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....HE RESPONDENT : DOMINIC FERNANDES SENIOR STANDING COUNSEL FOR CBIC ORDER Mr. Shaik Jeelani Basha, learned counsel for the petitioner. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No.1. Mr. B.Mukherjee, learned counsel for respondent No.2. 2. Heard learned counsel for the parties. 3. The impugn....

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....ntimation under Rule 142(1A) of the Central Goods and Services Tax (CGST) Rules, 2017 (hereinafter referred to as 'the CGST Rules') has not been issued. Therefore, the show cause notice in GST DRC01 is not valid in the eye of law. Therefore, the impugned order may be interfered. 5. Learned Senior Standing Counsel for CBIC has straight away pointed out from paragraph No.11 of the order-in-origin....

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.... to the time limit specified in Sub-Section (10) of Section 74 for issuance of the order. It is submitted by reference to the Notification No.6 of 2020 dated 03.02.2020 that the last date for furnishing annual returns for the financial year 2017-18 was extended to 07.02.2020. Similarly by Notification No.80 of 2020 dated 28.10.2020, the last date for furnishing annual returns for financial year 20....

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....erials placed on record, we are of the considered view that the petitioner has not availed the remedy of appeal before approaching this Court. Some of the contentions of the petitioner that the DRC01A was not issued is also incorrect. Moreover, the summary of the show cause notice alleged to be without DIN number has also not been annexed. In such circumstances, this Court is not inclined to invok....