Petition against Form GST DRC-01A which is not even a show-cause notice dismissed as pre-mature

SL Automobiles Private Limited Vs State of Tripura (Tripura High Court) Tripura High Court dismissed the petition as pre-matured as petition is filed against Form GST DRC-01A i.e. intimation of tax ascertained as being payable u/s 73(5)/ 74(5) and the same is not even a show-cause notice. Facts- By means of filing this writ petition, the petitioner has challenged the “authorization for inspection and search” dated 25.06.2021 issued by the Additional Commissioner of State Taxes, Tripura, respondent no. 5, herein as well as subsequent order of seizure and order of prohibition, dated 25.06.22...