Section 73 of the CGST Act, 2017 — Intimation in Form GST DRC-01A to be issued prior to SCN –--- The petitioner sought quashing the ex-parte assessment cum demand Order dated 28/06/2022, on the violation of the principles of natural justice. It is contended that petitioner was denied opportunity to file reply in respect of intimation under Section 73 given in Form GST DRC-01A, inasmuch as, the same was uploaded simultaneously with the SCN issued under Section 73(1). The court observed that before issuing notice under Section 73, the person chargeable with tax is entitled to an intimation in Form GST DRC-01A so that he may respond to the intimation by filing his reply in part-B of the said form. In form GST DRC-01A, it was mentioned that petitioner may file his submission by 25.05.2022, while by the notice issued under Section 73(1), petitioner was required to file his reply within 30 days. Thus, petitioner was denied a valuable right of filing his submission in response to the intimation in Form GST DRC-01A.

Held that—The Hon’ble High Court quashed the impugned order and remanded the matter back to the Competent Authority. Petitioner may file his reply to the intimation in Form GST DRC-01A, within two weeks. The Competent Authority shall consider the reply, within two weeks and at a liberty to issue fresh SCN under Section 73(1) of the Act, if need be.