Case Law Details
Case Name : Shri Tyres Vs State Tax Officer (Madras High Court)
Appeal Number : W.P. No. 19756 of 2021
Date of Judgement/Order : 21/09/2021
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Shri Tyres Vs State Tax Officer (Madras High Court)
Learned counsel for writ petitioner raised two points and they are as follows:
(a) No personal hearing has been granted and
(b) The procedure prescribed for making the impugned order has not been followed i.e., impugned order was not preceded by Forms GST DRC-01 and GST DRC-01A.
The requirements of issue of FORM GST DRC-01 and FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG&ST Act i.e., Rule 142 of the CG&ST Rules, 2017.
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