Tvl. Bharath Transports Vs State Tax Officer
Date: December 4, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): K.KUMARESH BABU
Subject Matter
GST law mandates a maximum of three personal hearings
Summary
The Madras High Court ruled in favor of the petitioner regarding the necessity of granting a third personal hearing. The petitioner had received a notice in the form of GST DRC-01 and had already participated in two hearings. During the second hearin…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The primordial contention of the petitioner is that pursuant to the Form GST DRC-01 notice dated 21.05.2024, the petitioner had filed his reply in the portal and thereafter, hearings were given on 02.07.2024 and 12.07.2024. The petitioner had filed a detailed reply on 02.07.2024 manually and on 12.07.2024, had sought further time for producing d…