Prime Steel Industries Pvt Ltd Vs State of H.P
Date: April 2, 2024
Court: High Court
Bench: Himachal Pradesh
Type: Writ Petition
Judge(s)/Member(s): M.S. Ramachandra Rao, Jyotsna Rewal Dua
Subject Matter
Form GST ASMT-10 must be issued prior to the issuance of show cause notice
Summary
The case involves a ruling by the Himachal Pradesh High Court regarding the issuance of Form GST ASMT-10 notices prior to the issuance of show cause notices. The court found that the authorities failed to comply with the mandatory requirement of issu…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT 1. Fact of the case in brief: That DRC-01 were issued by Assistant Commissioner State Tax and Excise, Barotiwala, Himachal Pradesh for the F.Y. 2022-23 on 16.02.2024 and on 28.02.2024 for F.Y.2021-22 and it is important to mention that both DRC-01 were issued without serving ASMT – 10 whereas as per the scheme of the act the auth…