1. The learned advocate for the petitioner has tendered draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith.
2. Mr. Avinash Poddar, learned advocate for the petitioner, invited the attention of the court to the impugned show cause notice dated 19.07.2019 issued in Form GST DRC 01 under Rule 142(1) of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as “the Rules”) to point out that the notice has been issued in relation to section 50 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as “the Act”). Reference was made to rule 142 of the Rules to point out that the same no where contemplates issuance of notice thereunder in respect of section 50 of the Act. It was submitted that therefore, the impugned show cause notice has been issued without any authority of law.
3. Having regard to the submissions advanced by the learned advocate for the petitioner, issue Notice, returnable on 26.12.2019.
By way of ad-interim relief, further proceedings pursuant to the impugned notice dated 19.07.2019 (Annexure-D to the petition) are hereby stayed.
Direct service is permitted.