Case Law Details
Shri Tyres, Represented by its Proprietor Mr. Ramesh Chand Vs State Tax Officer (Madras High Court)
The recent judgment of the Madras High Court in the case of Shri Tyres, represented by its Proprietor Mr. Ramesh Chand vs State Tax Officer sheds light on procedural irregularities in the issuance of orders under the Central Goods and Services Tax Act, 2017 (CG&ST Act). The court’s decision highlights the significance of adhering to statutory procedures and the implications of non-compliance.
Background: The proceedings were initiated based on an order dated 25.08.2021 (reference No. GST-01/2018-19) issued under Section 73 of the CG&ST Act, 2017. The petitioner challenged the order on two grounds:
i. Absence of Personal Hearing: The petitioner contended that no personal hearing was granted, which is a procedural requirement under the law.
ii. Non-Adherence to Prescribed Forms: The petitioner argued that the procedure outlined in Forms GST DRC-01 and GST DRC-01A, as mandated by Rule 142 of the CG&ST Rules, 2017, was not followed before issuing the impugned order.
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