No Interim Relief When Only DRC-1A Issued Without SCN | HC

Case Details: Moushumi Sen vs. Union of India - [2025] 175 taxmann.com 397 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Promit Majumdar & Ms Uzma Ali for the Petitioner.
• Uday Sankar Bhattacharya for the Respondent.

Facts of the Case

The assessee was an unregistered person under the Goods and Services Tax (GST) Act. A search and seizure operation was initiated against the assessee. Further, the notice in DRC-01A was issued by the proper officer under section 74. Aggrieved by the order, the assessee filed a writ petition before the Calcutta High Court contending that the notice in DRC-01A was a colourable exercise of power and should be struck down.

High Court Held

The High Court held that the assessee was not entitled to any interim order. Only a notice in DRC-1A was issued under section 74, and no show cause notice had yet been issued on the assessee. Thus, the assessee was not entitled to any interim order.