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GST - Rule 142(2A) of the CGST Rules, 2014 - Opportunity of Hearing at pre-show show cause notice stage - Discretionary Powers of Authorities – challenge to non-consideration of the reply given pursuant to the notice issued under GST DRC-01A - petitioner contended that as per the CGST Rules, the authorities were required to consider the reply before issuing a SCN and an opportunity of hearing should be provided even at the pre-show cause notice stage - Whether the authorities are required to consider the reply filed by the petitioner under Rule 142(2A) of the CGST Rules and provide an opportunity of hearing before issuing a show cause notice under Rule 142(1)(a) – HELD – in terms of Rule 142(1A) and 142(2A) of the CGST Rules, 2017, it is discretionary for the proper Officer to either issue communication or not to do so. In the present case, a communication is issued and the person to whom communication is sent, has filed submissions against the proposed liability. In Form GST DRC-01A or in Part - B of Form GST DRC-01A, there is no provision under the Rules for adjudication regarding submissions made by the person referred to in sub-rule (1A) of Rule 142 of the Rules - the Rule 142(1A) only provides for a discretionary communication by the "proper officer" and does not require the authorities to adjudicate on the submissions made by the person against the proposed liability. The right of the assessee to an opportunity of hearing arises only after the issuance of a show cause notice under Rule 142(1)(a) as the CGST Act and Rules, being taxing statutes, should be interpreted strictly – the Court differed with the judgment passed by Calcutta High Court and held that the CGST Rules do not mandate the provision of an opportunity of hearing at the pre-show cause notice stage under Rule 142(1A) and Rule 142(2A) – the writ petition is dismissed
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