Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST)
Date: October 30, 2023
Subject Matter
Order made within two days of the issuance of Form GST DRC-01 is unsustainable
Summary
The writ petition challenges an order made within two days of the issuance of Form GST DRC-01, which is the summary of the show cause notice. The petitioner argues that they were not provided with the necessary particulars to respond to the show caus…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is filed challenging the impugned order dated 19.03.2020 on the premise that it has been made within 2 days of issuance of Form GST DRC­01 which is the summary of the show cause notice. 2. It is submitted by the learned counsel for the petitioner that Form GST DRC-0 1 served on the petitioner contains only the summary, how…