Demand Order cannot be issued directly after Form GST DRC-01A

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

1. Notice in Form DRC-01A under Rule 142(1) of the CGST Rules was issued on 15.10.2020 and 16.10.2020.
2. The petitioner had given a reply on 19.10.2020 not accepting the proposal issued under the notice in DRC-01A. 
3. Thereafter, demand order in Form GST-DRC-07 came to be issued.

Source Paksh Legal