V.R.S. Traders Vs Asst Commissioner (State Tax)
Date: February 10, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): R Suresh Kumar
Subject Matter
Assessment order passed without issuing DRC-01 notice u/s 74(1) is vitiated
The prayer sought for herein is for a Writ of Certiori, quashing the impugned order GSTIN: 33CDVPR5729K1ZP/2017-2018, 33CDVPR5729K1ZP/2019-2020 and 33CDVPR5729K1ZP/2018-2019 respectively dated 05.08.2021 passed by the first respondent on the grounds of violation of principles of natural justice. 2. The petitioner is a sole proprietary concern, they engaged in the business of iron and steel scrap.…