Form GST DRC-01 issued without show cause notice: Madras HC quashes Order

Guru Cycle Mart Vs State Tax Officer (Intelligence) (Madras High Court)

The Madras High Court recently rendered a significant judgment in the case of Guru Cycle Mart versus the State Tax Officer, addressing issues under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act). The core contention revolved around the issuance of Form GST DRC-01 without an accompanying show cause notice, which the petitioner argued violated principles of natural justice.

The petitioner, represented by Mr. A. Satheesh Murugan, contested that despite receiving intimation notices

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