https://www.taxtmi.com/caselaws?id=432585 After amendment of rule 142(1A), pre-service communication in FORM GST DRC-01A was no longer mandatory before a section 73 assessment order, so the challenge based on absence of DRC-01 and DRC-01A failed. A separate show cause notice was not indispensable where the statutory scheme did not require one, and the absence of personal hearing did not invalidate the order on the facts. Rectification under section 161 remains confined to errors apparent on the record; turnover mismatch, return mismatch, and credit-note reversal raised disputed factual issues better pursued in appeal. en-us Fri, 23 Dec 2022 00:00:00 +0530 Mon, 01 Sep 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432585 After amendment of rule 142(1A), pre-service communication in FORM GST DRC-01A was no longer mandatory before a section 73 assessment order, so the challenge based on absence of DRC-01 and DRC-01A failed. A separate show cause notice was not indispensable where the statutory scheme did not require one, and the absence of personal hearing did not invalidate the order on the facts. Rectification under section 161 remains confined to errors apparent on the record; turnover mismatch, return mismatch, and credit-note reversal raised disputed factual issues better pursued in appeal. Case-Laws GST Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432585