https://www.taxtmi.com/caselaws?id=421157 A pre-notice intimation under section 74(5) of the GST framework must follow the prescribed procedure and form, namely Form GST DRC-01A under rule 142(1A), and cannot be treated as a show cause notice in Form GST DRC-01. A communication that purports to be an intimation but threatens immediate recovery of tax, interest, and penalty goes beyond the statutory scheme, because final liability must be determined only after the proper notice and adjudication process. The impugned intimation was therefore procedurally unsustainable and was quashed, with liberty to proceed afresh in accordance with law. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421157 A pre-notice intimation under section 74(5) of the GST framework must follow the prescribed procedure and form, namely Form GST DRC-01A under rule 142(1A), and cannot be treated as a show cause notice in Form GST DRC-01. A communication that purports to be an intimation but threatens immediate recovery of tax, interest, and penalty goes beyond the statutory scheme, because final liability must be determined only after the proper notice and adjudication process. The impugned intimation was therefore procedurally unsustainable and was quashed, with liberty to proceed afresh in accordance with law. Case-Laws GST Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421157