Balaji Traders Vs State Tax Officer
- Court:
- High Court
- Bench:
- Madras
- Date:
- September 24, 2021
- Type:
- Writ Petition
- Members:
- R.SURESH KUMAR
Subject
Uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality
Summary
The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same and…
Judgement
Prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records in GSTN No.33AAOFB2142A1Z5/Tran 1 dated 04.06.2020 issued by the respondent and quash the same as wholly without jurisdiction and clear violation of Section 140(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and direct the respondent to pass order afresh after affording opportunity of personal hearing…