HC set aside order in Form GST DRC-01A passed without sufficient Opportunity

Formative Tex Fab Vs State of Gujarat (Gujarat High Court) Issue was without giving proper opportunity the officer had issued DRC-01A and attached the property. Hon’ble Court was pleased to Quash and set aside the Form DRC-01A. Full Text of the High Court Judgment 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a businessman, has prayed for the following reliefs: “a) to quash and to set-aside Form DRC 1A dated 23.07.2020 issued by respondent no 4; b) to quash and set-aside the impugned provisional attachment order i.e. Form GST DRC-22, for bo...