https://www.taxtmi.com/caselaws?id=434070 Initiation of proceedings under s.74 CGST Act was challenged for breach of natural justice and statutory procedure on the ground that the pre-show cause intimation in Part A of Form GST DRC-01A under r.142(1A) was not issued. The HC held that, for the relevant pre-amendment period, non-issuance of the r.142(1A) intimation vitiated the initiation itself, and subsequent reminders could not cure this inherent defect; consistent views in prior HC and Delhi HC decisions were followed. The impugned show cause notice was set aside and the matter remitted to the competent authority to initiate fresh proceedings in accordance with law, and the writ petition was allowed. en-us Mon, 30 Jan 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434070 Initiation of proceedings under s.74 CGST Act was challenged for breach of natural justice and statutory procedure on the ground that the pre-show cause intimation in Part A of Form GST DRC-01A under r.142(1A) was not issued. The HC held that, for the relevant pre-amendment period, non-issuance of the r.142(1A) intimation vitiated the initiation itself, and subsequent reminders could not cure this inherent defect; consistent views in prior HC and Delhi HC decisions were followed. The impugned show cause notice was set aside and the matter remitted to the competent authority to initiate fresh proceedings in accordance with law, and the writ petition was allowed. Case-Laws GST Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434070