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The Hon’ble Madras High Court in Sudhan VFX quashed the final demand and intimation notice raised under Form GST DRC-01D by the adjudicating authorities under Section 79 of the TNGST Act.
The Hon’ble Gujarat High Court in the case of Reliance Formulation Private Limited held that recovery of interest on self-assessed tax under Section 50(1) of the GST Act can be initiated only after following the procedure prescribed under Rule 142B and issuance of intimation in Form GST DRC-01D.
The Hon’ble Bombay High Court in the case of M/s. Galaxy International held that notice under Section 79(1)(c) of the CGST Act ought to be issued to the Petitioner instead of the Bank in so far as the Petitioner must be allowed an opportunity of proving to the satisfaction of the proper officer that no amount was due and payable by the Petitioner to a person in default.
Sub-section (12) of section 75 of the CGST Act, 2017 (hereinafter referred to as “the Act”) provides that notwithstanding anything…