Order not valid if notice in Part A of FORM GST DRC-01A was not issued

Skyline Automation Industries Vs State of U.P. and another (Allahabad High Court) Demand order not sustainable without issuance of SCN and fair opportunity to respond The Hon’ble Allahabad High Court in Skyline Automation Industries v. State of Uttar Pradesh [Writ Tax No. – 1512 of 2022 dated January 2, 2023] quashed the demand order passed in Form DRC-07, by the Revenue Department, on the grounds that a notice in Part A of FORM GST DRC-01A under Rule 142(1A) of Central Goods and Services Rules, 2017 (“the CGST Rules”) was not issued. Held that, subsequent reminder would not have ...