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Unreceived GST ASMT 10/DRC-01: HC Grants Petitioner Opportunity
Case Law Details
- Case Name
- Malaysia Metals Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Malaysia Metals Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
In the case of Malaysia Metals vs Assistant Commissioner (ST) (FAC), the Madras High Court addressed a crucial issue regarding the unreceived GST ASMT 10/DRC-01 notices. The petitioner, engaged in wholesale and retail trading, contested the tax demand, claiming lack of prior opportunity.
The petitioner argued that they weren’t afforded a reasonable opportunity to contest the tax demand as they were unaware of the proceedings initiated through notices in Forms GST ASMT 10 and DRC-01. Despite the petitioner’s as...
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