https://www.taxtmi.com/caselaws?id=421317 The HC examined a GST case involving procedural irregularities. The court identified two key issues: failure to issue proper show cause notice under Section 74(1) of JGST Act (only Form GST DRC-01 summary was issued) and date discrepancies between the adjudication order (dated 13.08.2020) and its summary in Form GST DRC-07 (which referenced an order dated 11.09.2020). After hearing both parties and reviewing official records, the court reserved its order, highlighting the importance of procedural compliance and accurate documentation in tax proceedings. en-us Mon, 14 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421317 The HC examined a GST case involving procedural irregularities. The court identified two key issues: failure to issue proper show cause notice under Section 74(1) of JGST Act (only Form GST DRC-01 summary was issued) and date discrepancies between the adjudication order (dated 13.08.2020) and its summary in Form GST DRC-07 (which referenced an order dated 11.09.2020). After hearing both parties and reviewing official records, the court reserved its order, highlighting the importance of procedural compliance and accurate documentation in tax proceedings. Case-Laws GST Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421317