No demand can be made under GST in Form DRC-01A without issue of section 74(1) Notice

Anantham Retail Private Limited Vs State Tax Officer (Madras High Court) It is seen that there was a surprise inspection in the petitioner’s showrooms, Office and Godown from 14.09.2021 to 16.09.2021 and certain defects were pointed out and thereafter, explanation sought for. Though the petitioner had sent their objections and their authorized representative/Chartered Accountant appeared before the respondent, but they were unable to give proper explanation with supporting documents. This is a merit of the case. It is seen that after issuance of notice in Form DRC-01A, dated 06.12.2021, ...