Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid: Gujarat HC [Read Order]

Notice - GST DRC-01 - Hearing - Gujarat HC - TAXSCAN

A division bench of the Gujarat High Court has quashed the show-cause notices in form GST DRC-01 holding that the same are issued without affording personal hearing to the assessee. Justice N.V.Anjaria and Justice Bhargav D. Karia was considering a petition filed by M/S Hitech Sweet Water Technologies Pvt. Ltd, wherein the petitioner received three…

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