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2021 (10) TMI 837 - HC - GSTValidity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - Violation of principles of natural justice - opportunity of personal hearing provided or not - Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- 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. This Court feel that the impugned order can not be sustained, accordingly, it is liable to be quashed - the matter is remitted back to the respondent for reconsideration - Petition allowed by way of remand.
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