GST s.73 tax demand ignoring DRC-06 reply to show-cause notice set aside; fresh decision after 50% deposit
Case-Laws
GST
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted fo
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