Case LawW.P. No. 19756 of 2021
Shri Tyres Vs State Tax Officer
- Court:
- High Court
- Bench:
- Madras
- Date:
- September 21, 2021
- Type:
- Writ Petition
- Members:
- M Sundar
Subject
Requirement of issue of FORM GST DRC-01 and FORM GST DRC-01A is not a mere procedural requirement
Summary
In this case, the impugned order was not preceded by Forms GST DRC-01 and GST DRC-01A.The requirements of issue of FORM GST DRC-01 and FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG&ST Act i.e., Rule 142. A carefu…
Judgement
Read this in conjunction with and in continuation of earlier proceedings made in previous listing on 17.09.2021, which reads as follows: ‘At request, list on Tuesday (21.09.2021) under the caption ‘ADJOURNED ADMISSION’.’ 2. Pursuant to the aforesaid proceedings, captioned writ petition and writ miscellaneous petition therein have been listed in the cause list caption…