Pre-Assessment notice in Form DRC 01 not issued: HC quashed Assessment Order

My Home Industries Pvt. Ltd. Vs State Tax Officer (Medras High court)

The main ground on which order dated 14.05.2020 passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘TNGST Act’) is assailed is that no pre-assessment notice/show cause notice was issued prior to passing of the impugned order.

It is the petitioner’s case that notice dated 20.09.2019 and Form DRC 01 dated 05.02.2020 were never received, either physically or by way of online modes of service.

In light of the documentary evidence that has bee

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