Ravi Enterprises Vs Commissioner, State Tax
Date: February 23, 2023
Subject Matter
Notice under section 73(1) and intimation in form GST DRC-01A together cannot be issued on the same day
Summary
In the present case, the notice under section 73(1) of GST Act and the intimation in form GST DRC-01A was uploaded together on 10-5-2022. In form GST DRC-01A, it was mentioned that petitioner may file his submission by 25-5-2022, while by the notice…
Heard learned counsel for the parties. 2. Petitioner is a taxable person registered under the Central & State G.S.T. Act. 3. By means of this writ petition, petitioner has sought the following reliefs:- " a . Issue a writ of certiorari or any other appropriate writ, order or direction in the nature thereof, to quash the ex-parte assessment cum demand Order passed by the…