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Assessment Order Issued Within 2 Days of Form GST DRC-01 is Invalid: Madras HC
Case Law Details
- Case Name
- Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST) (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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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 the Form GST DRC-01, serving as a summary of the show cause notice, lacked the necessary annexure crucial for a comprehensi...
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