GST DAILY – 431 : Summary of SCN in Form GST DRC-01 cannot substitute SCN issued under Section 73: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Print Sales Company V/s State of Assam
Tag: DRC-01
Webinar: How to Reply ASMT-10, DRC-01 & DRC-07
onlinetaxupdate is conducting a webinar on 6th, 7th & 8th February, 2025 on topic ‘How to reply ASMT-10, DRC-01 & DRC-07
No Order can be passed beyond the defects mentioned in the SCN
The Hon’ble Madras High Court in the case Tvl. Senthil Hardwares v. State Tax Officer, Pattukottai [W.P. (MD) No. 17626/2024 dated July 30, 2024] the order where a Show Cause Notice (“SCN”) was issued to the Assessee vide FORM DRC-01 and reply filed by the Assessee was accepted by the Department, but certain part of demand was confirmed vide the Order in respect of defect, which was not part of notice.
Serving of the summary of notice in DRC-01 and uploading of summary of order in DRC-07 – reg.
CBIC has issued an Instruction on ‘Serving of the summary of notice in FORM GST DRC-01 and uploading of summary…