Non Issuance of Pre-Consultation Notice in DRC-01A- Gujarat HC grants interim relief

Amit Traders Thro Amitkumar Arvindbhai Patel Vs Union of India & Ors. (Gujarat High Court) In the case of Amit Traders Thro Amitkumar Arvindbhai Patel Vs Union of India & Ors., the Gujarat High Court addressed the issuance of pre-consultation notices under the CGST/GGST Act, 2017. The petitioner, represented by advocate Mr. Avinash Poddar, challenged a show-cause cum demand notice issued on February 12, 2024, arguing that it was contrary to Section 74(5) of the Act. The petitioner contended that the authorities did not issue a notice in Form GST DRC-01A, as required by Rule 42(1A) of t...