Use of Form GST DRC-01 Instead of DRC-01A Deemed Hyper-Technical, Not Impacting Validity of Proceedings.

Validity of issuance of show cause notice on Form GST DRC-01 in place of Form GST DRC-01A - in the context of the present facts, that objection appears to be hyper technical and not real. - No such firm demand has been created. Recitals contained in the notice clearly indicate, at present, the petitioner has been required to show cause, why such demand may not be created. Mere mention of wrong form number, without anything more, may not be fatal to the proceedings. - HC .....

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