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CATERPILLAR INDIA PRIVATE LIMITED vs. THE ADDITIONAL COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raghavan Ramabadran
Lakshmi Kumaran
Sridharan
Res. Counsel
A.p.srinivas

Petitioner / Applicant

CATERPILLAR INDIA PRIVATE LIMITED
Respondent THE ADDITIONAL COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Sep 15, 2023
Order No.

W.P.No.27296 of 2023 And W.M.P.Nos. 26729 and 26731 of 2023

Citation

2023(9) TAXREPLY 8104
Original Order
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ORDER

ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 3. This writ petition is disposed of at the time of admission, as the petitioner has merely challenged the impugned notice dated 07.09.2023 issued in Form GST DRC-01A bearing reference Case ID No.DAR No.751/2023(GST) by the first respondent. Impugned notice in Form GST DRC-01A bearing reference Case ID No.DAR No.751/2023(GST) is pursuant to audit conducted under Section 65 of the GST Act for the Assessment Years 2017-2018 up to 2021-2022. 4. A reading of the impugned notice indicates that it is only a proposal under Section 73(5) of the CGST Act, 2017 read with Rule 142(1A) of the CGST Rules, 2017. There is no final determination as is evident from a reading of the last paragraph of the impugned notice. It reads as under: “In case you wish to file any su....

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