https://www.taxtmi.com/article/detailed?id=9372 Rule 142(1A) requires a proper officer to communicate ascertained tax, interest, and penalty in Part A of FORM GST DRC 01A and permit response or partial payment in Part B before issuing a FORM GST DRC 01 show cause notice under sections 73 or 74. Payment in response to DRC 01A can avoid penalty if accepted; if the officer is unsatisfied after Part B, normal adjudication via DRC 01 follows. High Courts ordinarily should not entertain writs at the intimation stage unless the notice is ex facie without jurisdiction, vague, or barred by statutory preconditions. en-us Thu, 23 Jul 2020 10:33:09 +0530 Thu, 23 Jul 2020 10:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9372 Rule 142(1A) requires a proper officer to communicate ascertained tax, interest, and penalty in Part A of FORM GST DRC 01A and permit response or partial payment in Part B before issuing a FORM GST DRC 01 show cause notice under sections 73 or 74. Payment in response to DRC 01A can avoid penalty if accepted; if the officer is unsatisfied after Part B, normal adjudication via DRC 01 follows. High Courts ordinarily should not entertain writs at the intimation stage unless the notice is ex facie without jurisdiction, vague, or barred by statutory preconditions. Articles Goods and Services Tax - GST Thu, 23 Jul 2020 10:33:09 +0530 https://www.taxtmi.com/article/detailed?id=9372