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 Sta

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