GST Case Laws:
Show cause notice has to be issued under Section 74(1) of the TNGST Act and after receiving objections, giving personal hearing, the assessment order ought to have been finalised. Mere initiation of ascertaining liability in FORM GST DRC-01A and finalisation of order without SCN and person hearing are bad in law. [Anantham Retail Private Limited Vs State Tax Officer (Madras High Court)]
