If proper officer passed demand order in Form DRC-07 directly after issuance of intimation of show cause notice in Form DRC-01A, then demand order is bad in law because it is mandatory to issue show cause notice in Form GSTR DRC-01.
Read in detail about the case V.R.S. Traders Vs Assistant Commissioner (State Taxes) Poonamallee, HC-Madras below:
Facts of the Case
- Notice in Form DRC-01A under Rule 142(1) of the CGST Rules was issued on 15.10.2020 and 16.10.2020.
- The petitioner had given a reply on 19.10.2020 not accepting the proposal issued under the notice in DRC-01A.
- Thereafter, demand order in Form GST-DRC-07 came to be issued.
Source Paksh Legal
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