Guru Cycle Mart Vs State Tax Officer (Intelligence)
Date: June 13, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Form GST DRC-01 issued without show cause notice: Order quashed
Summary
In the case of **Guru Cycle Mart versus the State Tax Officer**, the Madras High Court addressed the issuance of Form GST DRC-01 without a prior show cause notice, which the petitioner argued was a violation of natural justice. The petitioner receive…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard Mr. A. Satheesh Murugan, learned counsel for the petitioner and Mr. R. Suresh Kumar, learned Additional Government Pleader for the respondent. 2. By this common order, both the writ petitions are being disposed of. 3. In these writ petition, the petitioner has challenged the impugned orders passed under Section 73 of the TNGST Act, 2017 da…