Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73 Order [Read Order]

The demand was confirmed after hearings, without the issuance of the show cause notice along with DRC-01
Form GST DRC-01 - SCN - Madras HC - taxscan

The Madras High Court quashed the Section 73 GST ( Goods and Services Tax) demand order for not sending the SCN ( Show Cause Notice ) with the GSTR DRC-01. The court quashed the GST order. Guru Cycle Mart, the assessee-petitioner, challenged the orders issued under Section 73 of the TNGST Act, 2017. The assessee…

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