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SANSAR AUTO AND RETAIL PRIVATE LIMITED vs. THE STATE TAX OFFICER, ALAGAPURAM CIRCLE, SALEM
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
P.v.sudakar
Res. Counsel
Amirtha Poonkodi Dinakaran

Petitioner / Applicant

SANSAR AUTO AND RETAIL PRIVATE LIMITED
Respondent THE STATE TAX OFFICER, ALAGAPURAM CIRCLE, SALEM
Court Madras High Court
State

Tamilnadu

Date Sep 20, 2023
Order No.

W.P.No. 27321 of 2023 And W.M.P.Nos. 26752 and 26759 of 2023

Citation

2023(9) TAXREPLY 8040
Original Order
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ORDER

ORDER The petitioner has challenged the Impugned Communication in Form GST DRC-01 dated 21.07.2023 issued by the respondent herein. 2. The challenge to the Impugned Notice in Form GST DRC-01 is that it is not a Show Cause Notice but an order as the petitioner has been asked to pay the tax and penalty. 3. It is submitted that petitioner was issued with the notice in Form GST DRC-01A dated 30.12.2022 to which the petitioner has also filed a reply on 16.01.2023. It is submitted that the Impugned Order is contrary to Rule 142(1) of the TNGST Rules, 2017. 4. It is submitted that along with the notice in Form GST DRC-01, a Show Cause Notice is also required to be issued in terms of Rule 142(1) of TNGST Rules, 2017. 5. The learned Government Advocate for the respondent submits that there is only a typographical mistake in the preamble to the Impugned Notice in as much as it is indeed a Show Cause Notice and was issued under Rule 142(1) of TNGST Rules, 2017. It is theref....

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