The writ petitioner says that there has been a complete infraction of Rule 142 (1A) of CGST Rules.
Rule 142 of the CGST Rules, 2017— Notice and order for demand of amounts payable-- The petitioner’s counsel submitted that there has been a complete infraction of Rule 142 (1A) in as much as the respondent were required to furnish intimation with regard to the tax that they proposed to impose on the petitioner in the prescribed form i.e., PART - A of FORM GST DRC-01A. Part B of the same Form, which is relatable to Rule 142 (2A), makes a provision for enabling the assessee. The impugned show cause notice was issued without adherence to the mandate of the said Rules.
Held that:- The Hon’ble High Court issued notice and listed the matter on 09.04.2021.