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The HC held that the petitioner's challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the circular predates the GST regime. Post 01.07.2017, issuance of SCNs must conform to the specific formats prescribed under GST law, namely Form GST DRC-01 or Form GST DRC-01A. The Court emphasized that adherence to these prescribed forms is mandatory, rendering the petitioner's reliance on the earlier circular irrelevant. Consequently, the HC found no merit in the petitioner's arguments regarding violation of natural justice principles due to SCN format and dismissed the petition.
The HC held that the petitioner's challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the circular predates the GST regime. Post 01.07.2017, issuance of SCNs must conform to the specific formats prescribed under GST law, namely Form GST DRC-01 or Form GST DRC-01A. The Court emphasized that adherence to these prescribed forms is mandatory, rendering the petitioner's reliance on the earlier circular irrelevant. Consequently, the HC found no merit in the petitioner's arguments regarding violation of natural justice principles due to SCN format and dismissed the petition.
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