No Demand Of GST, Interest And Penalty Can Be Made In Form DRC-01A Without Issuance of Section 74(1) Notice: Madras High Court

While quashing the assessment order, the  Madras High Court  held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of a notice under Section 74(1) of the CGST Act. The single bench of  Justice M.Nirmal Kumar  has observed that the department/respondent has not followed the procedure. After the issuance of notice on Form DRC-01A, t…