Case Law Details
Case Name : Anantham Silks Vs State Tax Officer (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Anantham Silks Vs State Tax Officer (Madras High Court)
HC Held that in the present case the department vide Form GST DRC-09 issued communication to the bank to recover the due from the petition u/s 79 without issuance of notice u/s 74(1) and without giving opportunity of being heard is not proper.
Facts-
During the course of the surprise inspection, the inspection team found certain irregularities in the transactions of the dealers and
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