https://www.taxtmi.com/article/detailed?id=10495 The case concerns whether inspection based defects can validly be converted into confirmed tax demands without issuing a statutory show cause notice under Section 74(1) and affording a proper hearing; the department issued Form DRC 01A and later a bank recovery direction under Section 79, and the court found the recovery step premature and directed that the statutory notice and opportunity to file objections be provided before any final assessment or recovery. en-us Thu, 30 Jun 2022 09:37:18 +0530 Thu, 30 Jun 2022 09:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10495 The case concerns whether inspection based defects can validly be converted into confirmed tax demands without issuing a statutory show cause notice under Section 74(1) and affording a proper hearing; the department issued Form DRC 01A and later a bank recovery direction under Section 79, and the court found the recovery step premature and directed that the statutory notice and opportunity to file objections be provided before any final assessment or recovery. Articles Goods and Services Tax - GST Thu, 30 Jun 2022 09:37:18 +0530 https://www.taxtmi.com/article/detailed?id=10495