In a significant ruling, the Madras High Court has held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of GST Act and the reply so filed through post shall also be treated as valid. The petitioner, Asia (Chennai) Engineering Company Private Limited, sent physical representation on 08.01.2022 received by them on 10.01.2022. The petitioner denied the opportunity of hearing to the petitioner.
Source Taxscan
Latest Posts in "India"
- India’s GST Council Recommends Tax Exemptions, Simplified Structure, and Rate Reductions Effective September 22
- Nirmala Sitharaman Explains GST Reforms Using Popcorn Example to Highlight Classification Challenges
- GST Overhaul: Cheaper Small Cars, Bikes; Higher Tax on Premium Vehicles from September 22, 2025
- GST Revamp: 40% Tax on Sin Goods and Luxury Items Explained
- GST Council Unveils Next-Gen Reforms: Export Services, Refunds, Tribunal, and Rate Simplification
