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Tag: DRC-01A

ArticleGST Article

Assessee entitled to fresh opportunity of hearing where adjudicating authority ignored reply filed to DRC-01A intimation

byCA Bimal Jain21/08/202621/08/2026

The Hon’ble Karnataka High Court in the case of M/s K.K. Steel Traders disposed of the writ petition filed against the ex parte adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017

ArticleGST Article

Mashwara Before Muqadma: The Continuing Debate on DRC-01A and Pre-Notice Consultation

bySHAILESH P. SHETH23/06/202623/06/2026

In tax law, a single word can sometimes determine the fate of an entire proceeding.

AAARGST Article

GST DAILY – 266

byCA Pradeep Modi24/09/202424/09/2024

Ruling can be declared void ab initio by AAR if facts were suppressed by applicant: AAAR

GST ArticleHigh Court

SCN issued without issuance of DRC-01A is valid where entire tax amount is disputed by taxpayer

byCA Bimal Jain03/07/202303/07/2023

SCN issued without issuance of DRC-01A is valid where entire tax amount is disputed by taxpayer.

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Latest Post

  • Mere Recital of Suppression Cannot Unlock the Extended Limitation under Section 74 of the CGST Act
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  • DGFT Trade Notice 30/2026-27 dt 13.10.2026
  • DGFT Notif. 44/2026-27 dt 12.10.2026

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