Vadivel Pyrotech Private Limited Vs AC(ST)
Date: September 27, 2022
Subject Matter
Proper officer cannot issue DRC-01 on matters not intimated in form ASMT-10
Summary
To a pointed question as to whether Form ASMT 10 which ought to have been issued in respect of aspects forming the subject matter of the proceedings in GST DRC-01 culminating in GST DRC-07 in view of the fact that the proceedings are pursuant to scru…
This Writ Petition is filed challenging the impugned order in Ref.No:33AADCV5898H1ZV dated 09.05.2022 passed by the Respondent herein as having been made in gross violation of principles of natural justice and the procedure provided/prescribed under the Tamil Nadu Goods and Service Tax Act, 2017. 2. The impugned order is apparently made pursuant to the Scrutiny of the GST returns filed by the peti…