Case Law Details
Case Name : Balaji Traders Vs State Tax Officer (Madras High Court)
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All High Courts Madras High Court
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Balaji Traders Vs State Tax Officer (Madras High Court)
The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same and without giving such a breathing time, on the very same day, that is, the date on which GST-DRC-01 notice, that is, summary of notice was uploaded, the impugned order was passed. Therefore, on that ground, this Court feel that the impugned order can not be sustained, accordingly, it is liable t...
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It is Madras High Court judgement and not Gujarat High Court Judgement