No Tax demand can be issued or raised without issuing notice under section 74(1) of the Act
vide decision of High Court of Telangana in Deem Distributors (P.) Ltd. v. Union of India Facts of the case: The petitioner is a partnership firm and is registered under the Telangana GST Act, 2017, CGST Act, 2017 and IGST Act, 2017 and is involved in the business of dealing in goods and services relating to Ferrous waste and scrap, re-melting scrap ingots of iron or steel, flat rolled products of iron or non-alloy steel of a width of 600 mm or hot rolled, not clad, plated or coated etc.In the given case, the respondent issued a letter dated 25-4-2019 to the petitioner saying that the p.....