HC: Notice of tax liability mere intimation, Dismisses Assessee’s Writ Petition as non-maintainable

Gujarat HC dismisses Assessee’s Writ Petition as non-maintainable stating that issuance of notice by Revenue as regards tax liability and penalty was only an intimation; Observes that the subject matter of challenge is the notice of intimation u/s 74(5) of the GST Act, 2017 of the amount of tax as ascertained by the Revenue in Form GST DRC-01A dated 03.03.2020 by which the Assessee was informed about his tax liability and penalty; HC opines that the Petition against notice ...