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JAIN CEMENT UDYOG vs. UNION OF INDIA & ANR.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
R.p. Singh
Res. Counsel
Archana Gaur
Anuj Aggarwal
Aishwarya Sharma

Petitioner / Applicant

JAIN CEMENT UDYOG
Respondent UNION OF INDIA & ANR.
Court Delhi High Court
State

Delhi

Date Feb 3, 2022
Order No.

W.P.(C) 2070/2022

Citation

2022(2) TAXREPLY 5055
Original Order
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ORDER

C.M.No.5958/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.2070/2022 & C.M.No.5957/2022 Present writ petition has been filed challenging the show cause notice issued in Form GST DRC-01 dated 30th December, 2020, Form GST ASMT- 10 dated 16th December, 2020 issued by Respondent No. 2 and form DRC -07 dated 01st February, 2021. Learned Counsel for the Petitioner states that the ASMT-10 dated 16th December, 2020 was issued without mentioning any discrepancies in the returns which is mandatory under Section 61 of CGST Act, 2017. He states that no pre show cause notice consultation was held as mandated under Rule 142 (1)A of CGST Rules, 2017. He also states that the show cause notice (DRC-01) dated 31st December, 2020 had never been served upon the petitioner. He states that even after issuance of show cause notice, DRC-01 dated 30th December, 2020, no personal hearing was ....

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