Validity of SCN— Section 73, 74 of the CGST Act, 2017— Show Cause Notice –The petitioner challenged the show cause notice dated 21st May, 2020 as well as for a direction to the respondents not to proceed with the adjudication proceedings until Rule 142(1A) of the Rules is complied with. The petitioner stated that the SCN has been issued without communicating the details of tax, interest and penalty in Part A of FORM GST DRC-01A prior in time in accordance with Rule 142(1A) of the CGST Rules.
Held that:-The Hon’ble High Court Issued notice and directed to list on 04th November, 2020. — Gulati Enterprises Vs. Central Board of Indirect Taxes And Customs & Ors.  27 TAXLOK.COM 045 (Delhi)