Madras HC Directs Fair Hearing in GST Notice Dispute post intimation in Form DRC-01A

Tech Connect Retail Private Limited Vs Commercial Tax Officer (Madras High Court) Tech Connect Retail Private Limited challenged a GST notice issued by the Commercial Tax Officer, arguing that it was served prematurely. The company, engaged in retail sales of consumer goods, fashion apparel, and electronics, had already filed its GST returns and paid applicable taxes for the 2017-18 period. The dispute arose when an intimation notice (Form DRC-01A) was issued on August 23, 2023, granting the company until September 7, 2023, to respond. However, before this deadline expired, a show-cause notice...