VIDHATA METAL Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Mr. Rastogi, learned counsel for the petitioner and Mrs. Yadav, learned counsel for the respondent/revenue.

(2.) This petition under Article 226 of the Constitution of India is filed praying for following reliefs:

(3.) Admittedly, the show cause notice dtd. 2/2/2023 is pending adjudication. The petitioner has number of grievances as averred in the petition including that the notice in Form GST DRC-01A dtd. 12/1/2023 has been back-dated, which according to the petitioner, was immediately informed to the Additional Commissioner, CGST & EX, Thane Rural by the petitioner's letter dtd. 8/3/2023. Thus, it is the petitioner's contention that the same was received after issuance of the show-cause notice. Hence, according to the petitioner, on such ground itself, the show cause notice needs to be dropped.