Formative Tex Fab Vs State Of Gujarat
Date: August 20, 2020
Subject Matter
GST DRC-01A issued without giving an opportunity for personal hearing is set aside
Summary
No sooner the writ applicant failed to respond to the summons issued to him by the respondent No.4 under Section 70 of the Act, the respondent No.4 proceeded to pass an order in Form GST DRC-01A fixing the liability of Rs. 1,07,05,725/- to be paid to…
1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a businessman, has prayed for the following reliefs: “a) to quash and to set-aside Form DRC 1A dated 23.07.2020 issued by respondent no 4; b) to quash and set-aside the impugned provisional attachment order i.e. Form GST DRC-22, for both the premises i.e. for factory premises and residential premi…