Madras HC Invalidates GST Demand Order Issued Without Mandatory SCN

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, without first issu...