Court :
Allahabad High Court
Brief :
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 cured inherent defect in proceedings initiated against the assessee as the initiation of proceedings itself are bad, thus, the order passed consequent thereto will also fall.
Citation :
Writ Tax No. - 1512 of 2022 dated January 2, 2023
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