Summary of Form DRC-01 Cannot Substitute Mandatory Show Cause Notice, Voiding Adjudication and ITC Reversal Proceedings
Summary of Form DRC-01 Cannot Substitute Mandatory Show Cause Notice, Voiding Adjudication and ITC Reversal Proceedings Issue Whether issuing a summary of a Show Cause Notice in Form DRC-01 (accompanied by an SCN belonging to a different taxpayer) satisfies the statutory requirement of serving a mandatory Show Cause Notice under Section 73 of the CGST/UPGST… Read More »