Skyline Automation Industries Vs State Of UP
Date: January 2, 2023
Subject Matter
Before 15.10.2020 , Part A of FORM GST DRC-01A is required to be issued before issuance of any SCN
Summary
For initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained…
1. Challenge in the present writ petition is to the order dated November 10, 2022 (DRC-07) Annexure-7 to the writ petition passed by respondent No.2 under Section 74(9) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the “Act”). 2. The argument raised by the learned counsel for the petitioner is that in terms of the provisions of Rule 142(1A) of the Central G…