Unreceived GST ASMT 10/DRC-01: HC Grants Petitioner Opportunity

Malaysia Metals Vs Assistant Commissioner (ST) (FAC) (Madras High Court) In the case of Malaysia Metals vs Assistant Commissioner (ST) (FAC), the Madras High Court addressed a crucial issue regarding the unreceived GST ASMT 10/DRC-01 notices. The petitioner, engaged in wholesale and retail trading, contested the tax demand, claiming lack of prior opportunity. The petitioner argued that they weren’t afforded a reasonable opportunity to contest the tax demand as they were unaware of the proceedings initiated through notices in Forms GST ASMT 10 and DRC-01. Despite the petitioner’s as...