https://www.taxtmi.com/article/detailed?id=11040 Non-issuance of a Show Cause Notice in Part A of FORM GST DRC-01A as required under Rule 142(1A) deprives the assessee of a fair opportunity to respond; subsequent reminders do not cure the defect, so proceedings initiated on that basis are vitiated and the demand order consequent thereto cannot stand. en-us Tue, 31 Jan 2023 09:55:18 +0530 Tue, 31 Jan 2023 09:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11040 Non-issuance of a Show Cause Notice in Part A of FORM GST DRC-01A as required under Rule 142(1A) deprives the assessee of a fair opportunity to respond; subsequent reminders do not cure the defect, so proceedings initiated on that basis are vitiated and the demand order consequent thereto cannot stand. Articles Goods and Services Tax - GST Tue, 31 Jan 2023 09:55:18 +0530 https://www.taxtmi.com/article/detailed?id=11040