ORDER :

1. The petitioner has preferred this writ petition aggrieved by non-consideration of the reply given pursuant to the notice given under GST DRC-01A.

2. It is contended by learned counsel for the petitioner that as per Rule 142(1A) of the Rajasthan Goods & Service Tax (RGST)/Central Goods & Service Tax (CGST) Rules, 2017 (for short “Rules of 2017), notice is to be served and if reply is given under Rule 142(2A) of the Rules of 2017, the authorities are required to consider the reply before issuing show cause notice under Rule 142(1)(a).

3. It is also contended that there is no provision under the Rules or the Act for affording an opportunity of hearing. The Calcutta High Court has interpreted the provisions and has held that in pre show cause intimation also, the authorities are required to afford an opportunity of hearing before issuing a show cause notice under Rule 142(1)(a) of Rules of 2017. Reliance, in this regard, has been made on the judgment passed by Calcutta High Court in the case of Eden Real Estate Pvt. Ltd. & Anr. Vs. The Senior Joint Commissioner of Revenue Kolkata South Circle, WBGST & Ors. WPA No. 1025/2024 decided on 07th February, 2024 as well as on the judgm