Issuance of Form GST ASMT-10 Notice Prior to Show Cause Notice is Mandatory

Prime Steel Industries Pvt Ltd Vs State of H.P. & others (Himachal Pradesh High Court) In the recent case of Prime Steel Industries Pvt Ltd vs State of H.P. & others, the Himachal Pradesh High Court made a significant ruling regarding the issuance of Form GST ASMT-10 notices prior to the issuance of show cause notices. This article delves into the details of the case, the legal framework involved, and the implications of the court’s decision. The case revolves around the issuance of DRC-01 notices by the Assistant Commissioner State Tax and Excise, Barotiwala, Himachal Pradesh, ...