Sulender Shah Vs Additional Commissioner, Central Tax
Date: December 6, 2023
Subject Matter
Proper officer to issue summary of the notice and demands electronically in FORM GST DRC-01 & FORM GST DRC-02 as expeditiously as possible
Summary
The petitioner filed a petition to set aside/quash an impugned show cause notice issued for non-compliance of Rule 142(1)(a) and Rule 142(1A) of the CGST Rules, 2017. The petitioner's grievance was that although they received the show cause notic…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, praying as under: – “(a) Issue a Writ, Order or Directions In A Nature Of Certiorari To Set aside /Quash The Impugned Show Cause Notice File NO. DGGI/ DZU/ GR-D/ INV/ 822019-20 DIN N…