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
Latest Posts in "India"
- High-Value Transactions Now Automatically Reported to Tax Authorities, Even If Not Disclosed in ITR
- GST Compliance for CFOs: Strategic Risk Mitigation and Operational Efficiency in Indian Enterprises
- Supreme Court: Rooh Afza Classified as Fruit Drink, Attracts Only 4% VAT in UP
- India IRN vs Europe CTC: Key Differences in E-Invoicing Models, Clearance, and Reporting
- India’s 2026 E-Invoicing Rules: Turnover Limits, 30-Day Reporting, and Mandatory 2FA Explained
