Substantive Orders and SCNs Preceding Statutory Limits Prevail Over Later DRC-01 and DRC-07 Dates
Substantive Orders and SCNs Preceding Statutory Limits Prevail Over Later DRC-01 and DRC-07 Dates Issue Whether the date of issuance of an electronic summary in Form GST DRC-01 can override or replace the date of a substantive Show Cause Notice (SCN) for the purpose of calculating limitation periods under Section 74. Whether an adjudication order… Read More »