Assessment Order Issued Within 2 Days of Form GST DRC-01 is Invalid: Madras HC

Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST) (Madras High Court)

Introduction: The Madras High Court recently delivered a judgment on the case of Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST). The court scrutinized an assessment order dated 19.03.2020, challenging its validity based on the argument that it was issued within 2 days of the issuance of Form GST DRC­01.

Detailed Analysis: The petitioner’s counsel contended that

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