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A writ application challenging the notice of intimation in the FORM GST DRC-01A issued under Section 74(5) of the Act is not maintainable in law.

Section 74(5) of the CGST Act, 2017— Notice of Intimation -– The writ applicant sought a direction for quashing and setting aside the Notice dated 03-03-2020 in FORM GST DRC-01A as being illegal, arbitrary, without jurisdiction and unconstitutional. The ground for challenge is the notice of intimation under Section 74(5) of the Act, that the applicant has been informed about his liability to pay the tax, interest and penalty. This intimation further states that the failure on the part of the writ applicant in depositing the requisite amount may entail a show cause notice under Section 74(1) of the Act.
Held that:- The Hon’ble High Court held that writ application challenging the notice of intimation in the FORM GST DRC-01A issued under Section 74(5) of the Act is not maintainable in law. It is just intimation. It is up to the applicant whether to pay attention to such intimation or not. If the writ applicant deems fit to ignore it, the same may entail the consequence of further show cause notice under Section 74(1) of the Act, 2017. Even if a further notice under Section 74(1) of the Act, 2017 is issued, an opportunity of hearing will definitely be given to the writ applicant before his actual liability is determined.—Cera Sanitaryware Limited Vs. State of Gujarat & 1 Other (S) [2020] 26 TAXLOK.COM 025 (Gujarat)

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