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Issuance of notice in DRC-01 under Rule 142 in relation to section 50 is not valid.

Interest — The Appellant challenged the impugned show cause notice dated in Form GST DRC 01 under Rule 142(1) of the CGST Rules, 2017 to point out that the notice has been issued in relation to section 50 of the Act. Reference was made to Rule 142 of the Rules to point out that the same nowhere contemplates issuance of notice thereunder in respect of section 50 of the Act and therefore, the impugned show cause notice has been issued without any authority of law. Notices issued. By way of ad-interim relief, further proceedings pursuant to the impugned notice dated 19.07.2019 stayed. — Rajkamal Builder Infrastructure Private Limited Through Director Mahendra H Patel Vs. Union of India [2019] 19 TAXLOK.COM 009 (Gujarat)

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