Tax Department Must Share Documents Requested by Assessee Before Proceeding with GST Notice Under Form DRC-01A

Tax Department Must Share Documents Requested by Assessee Before Proceeding with GST Notice Under Form DRC-01A https://www.taxtmi.com/highlights?id=85745 HC addressed procedural challenge regarding timing of notice issued before expiry of response period to Form GSTR DRC-01A. While petitioner initially contested DRC-01A validity, scope narrowed to requesting underlying materials from authorities. Court affirmed petitioner's right to request documentation and raise jurisdictional objections in response to DRC-01A. Authorities directed to consider such requests per law, ensuring reasonable hearing opportunity. Notably, court preserved petitioner's right to raise all available defenses while maintaining procedural safeguards. Matter disposed with directive to authorities to process any subsequent requests in accordance with statutory provisions. en-us Fri, 14 Feb 2025 08:26:51 +0530 Fri, 14 Feb 2025 08:26:52 +0530 TaxTMI RSS Generator Tax Department Must Share Documents Requested by Assessee Before Proceeding with GST Notice Under Form DRC-01A https://www.taxtmi.com/highlights?id=85745 HC addressed procedural challenge regarding timing of notice issued before expiry of response period to Form GSTR DRC-01A. While petitioner initially contested DRC-01A validity, scope narrowed to requesting underlying materials from authorities. Court affirmed petitioner's right to request documentation and raise jurisdictional objections in response to DRC-01A. Authorities directed to consider such requests per law, ensuring reasonable hearing opportunity. Notably, court preserved petitioner's right to raise all available defenses while maintaining procedural safeguards. Matter disposed with directive to authorities to process any subsequent requests in accordance with statutory provisions. Highlights GST Fri, 14 Feb 2025 08:26:51 +0530 https://www.taxtmi.com/highlights?id=85745