HC set aside order as petitioner didn’t get chance to respond to the notice in Form GST DRC-01A

Case Details: Ravi Enterprises v. Commissioner of State Tax - [2023] 148 taxmann.com 5 (Uttarakhand)

Judiciary and Counsel Details

• • Manoj Kumar Tiwari, J.
  • Ashwarya Sharma, Adv. for the Petitioner.
  • Mohit Maulekhi, Standing Counsel, for the Respondent.

Facts of the Case

The petitioner filed writ petition before the High Court and contended that the opportunity to file reply was denied in respect of intimation under Section 73 given in Form GST DRC-01A. It was submitted that the intimation in Form GST DRC-01A was uploaded simultaneously with the show cause notice issued under Section 73(1) of CGST Act, 2017.

High Court Held

The Honorable High Court noted that as per scheme of rules 142(1A) and 142(2A), it is apparent that before issuing notice under Section 73, person chargeable with tax is entitled to an intimation in Form GST DRC-01A in order to respond to intimation by filing its reply in part-B of said form . However, in the instant case, the notice under Section 73(1) and the intimation in Form GST DRC-01A was uploaded together. Thus, the petitioner was denied a valuable right of filing its submission in response to aforementioned intimation. Therefore, it was held that the impugned order was to be quashed and matter was remitted back to Competent Authority.