Validity of summary of the show cause notice in Form GST DRC-01 ...

Case Laws GST

February 7, 2023

Validity of summary of the show cause notice in Form GST DRC-01 - Summary of SCN in Form DRC-01 is not a substitute of SCN u/s 74(1) - The impugned show cause notice in both the cases does not fulfill the ingredients of a proper show- cause notice and thus amounts to violation of principles of natural justice, the challenge is maintainable in exercise of writ jurisdiction of this Court - HC

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Validity of summary of the show cause notice in Form GST DRC-01 ...

Case Laws GST

February 7, 2023

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