India’s Indirect Tax Newsletter for April 2023 includes an important case law regarding the denial of an opportunity to file a reply to Form GSTDRC-01A issued under Section 73 of the Central Goods and Services Tax Act, 2017. The High Court held that the intimation notice in Form DRC-01A and show cause notice cannot be uploaded simultaneously, and that the person liable to pay tax is entitled to receive an intimation in Form GST DRC-01A so they may respond before the issuance of the show cause notice. Additionally, the newsletter includes information on a fake invoicing case where the petitioner received a summons and explained they had no transactions with the vendor in question.
Source Mondaq
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