2023 (9) TMI 1331

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..... y in the electronic form is required to be furnished along with the show cause notice, furnishing of the said summary at this stage would be substantial compliance with the said provisions. The present petition is disposed of with the direction to the proper officer to issue a summary of the notice and demands electronically, in FORM GST DRC-01 FORM GST DRC-02 as expeditiously as possible and pref .....

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..... compliance of rule 142 (1) (a) and rule 142 (1) (a) of the CGST rules 2017 (ii) Issue a appropriate Writ OF prohibition/ order or directions restraining the respondent no. 1 from proceeding with the adjudication proceedings of the impugned show cause notice file no. DGGI/DZU/GR-D/INV/822019-20 DIN NO. 2023 08 DNN 1000021742B SHOW cause notice dated- 02.08.2023 during the pendency of the present wr .....

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..... ub-section (3) of Section 73 or sub-section (3) of Section 74, a summary thereof electronically in FORM GST DRC-02 , specifying therein the details of the amount payable. 6. Any notice issued under the relevant sections including Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ) is required to be accompanied by a summary thereof, electronically in FORM GST DRC-01 .....

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