PATNA, India, Sept. 10 -- Patna High Court issued the following judgment on Aug. 13:
In the instant Writ petition, petitioner has prayed for the following relief(s):-
"i) the notice dated 30.09.2023 (as contained in Annexure - P 1 series) issued by the respondent no.4 in Form GST DRC - 01 in terms of Rule 100 (2) and 142(1) (a) of the Central Goods and Services Tax Rules, 2017 (hereinafter called the Rules) for the Tax Period 2017 - 18 on the basis of a summary of show cause notice shown only on the portal and not served by other modes of serice in terms of section 169 of the Act in the name of altogether different person namely, Tarunjay Kumar Singh having GST No. 10AXMPS1820K2ZH with different description of tax, interest and penalty be...