This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Madras HC Invalidates GST Demand Order Issued Without Mandatory SCN
Case Law Details
- Case Name
- Tvl. P.S.K. Traders Vs State Tax Officer (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Tvl. P.S.K. Traders Vs State Tax Officer (Madras High Court)
The Madras High Court, in the case of Tvl. P.S.K. Traders Vs State Tax Officer, addressed a writ petition challenging a summary demand order passed under the Goods and Services Tax (GST) laws. The central issue was a breach of mandatory procedure by the taxing authority.
Procedural Lapse
The petitioner contended that the respondent, the State Tax Officer, issued a preliminary notice in Form DRC-01A on December 5, 2024. However, the respondent proceeded to issue the summary order in Form DRC-07 on February 14, 2025, w...
Author Info
