Gujarat HC Stayed Final GST Order for Non-Issuance of Pre-Consultation Notice

Luxor Hospital & Anr Vs Union of India & Anr (Gujarat High Court) The Gujarat High Court heard a writ petition challenging a show-cause cum demand notice dated 27.05.2024 issued under Section 74 of the CGST/GGST Act, 2017. The petitioners argued that the notice was invalid as no pre-consultation notice in Form GST DRC-01A was issued as contemplated under Rule 42(1A). It was contended that although issuance of DRC-01A is not mandatory after the amendment effective 15.10.2020, the word “may” should be read as “shall” to give effect to Section 74(5). The Court issued notice return...