Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Issuance of Pre’ Consultation Notice in Form DRC 01A is not Compulsory from 15 th October, 2020: Gujarat HC
Corporate ComplianceOther Legal Matters
The Gujarat High Court ruled that issuing a pre-consultation notice in Form DRC-01A before initiating recovery proceedings under GST is not mandatory after October 15, 2020. The court clarified that authorities can directly issue show cause notices, expediting the recovery process. This ruling streamlines the enforcement of GST compliance but raises concerns about reduced dialogue between taxpayers and tax authorities before formal proceedings are initiated.
