Demand order not sustainable without issuance of SCN and fair opportunity to respond
The Hon’ble Allahabad High Court in Skyline Automation Industries v. State of Uttar Pradesh 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.