The Madras High Court ruled that a GST summary demand order in Form DRC-07 is invalid if the mandatory show-cause notice in Form DRC-01 was not issued first, even if a preliminary notice (DRC-01A) was ...
The Delhi High Court set aside a GST demand order against Hind Paper House, citing the department's failure to properly upload the Show Cause Notice and Relied Upon Documents, and directed a fresh ...
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