Requirements of issue of FORM GST DRC-01 & DRC-01A is not a mere Procedural Requirement

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. A careful perusal of Section 73 of the CG&ST Act in conjunction with Rule 142 m...