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DRC-01A
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DRC-01A
Case Laws
Time to reply restored as Delhi High Court holds that the assessee must be permitted to respond to a disputed GST show cause notice...
Kirti Gupta
-
6th December 2025
0
Case Laws
Show cause notice dated 21.05.2020 quashed as issuance without mandatory pre-show cause consultation under unamended Rule 142(1A) rendered the notice legally unsustainable.
Kirti Gupta
-
29th November 2025
0
Case Laws
Demand under Section 73(5) set aside as premature because earlier refund rejection order based on alleged forged ITC was already under appeal and adjudication...
Kirti Gupta
-
29th November 2025
0
Case Laws
ITC disallowed on purchases from non-genuine supplier as Court upheld Section 16(2)(c), but penalty quashed for want of DRC-01A notice
Kirti Gupta
-
25th September 2025
0
Case Laws
GST demand quashed as assessment held invalid for want of DRC-01A notice and violation of limitation provisions
Kirti Gupta
-
4th September 2025
0
Case Laws
GST demand stayed as proceedings under Section 73 were initiated without mandatory pre-show cause notice in Form DRC-01A, rendering the process defective
Kirti Gupta
-
31st August 2025
0
Case Laws
Writ petition dismissed as court held no statutory right to hearing or adjudication exists at pre-show cause stage under Rule 142(1A) and 142(2A), unlike...
Kirti Gupta
-
29th August 2025
0
Case Laws
DRC-07 Order Set Aside Due to Violation of Natural Justice in Absence of Upload and Service
Kirti Gupta
-
5th August 2025
0
Case Laws
Fly Ash Brick Manufacturer Succeeds in Quashing GST Proceedings Due to Sample Omission
Kirti Gupta
-
3rd August 2025
0
Case Laws
Assessment Order Set Aside Due to Ineffective Service of Notice via GST Portal
Team Gstindiaguide
-
1st August 2025
0
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