Issuance of Forms GST DRC-01 & DRC-01A is a statutory requirement: Madras HC

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. ...