https://www.taxtmi.com/caselaws?id=434511 Uploading the pre-show cause intimation in Form GST DRC-01A simultaneously with the s.73(1) GST show cause notice violated principles of natural justice by depriving the taxpayer of an effective opportunity to respond to the intimation. The HC held that Form GST DRC-01A contemplated a submission by a specified date, whereas the s.73(1) notice required a reply within 30 days; issuing both together curtailed the statutory procedural right to make submissions at the pre-notice stage. The ex parte assessment-cum-demand order was quashed and the matter remanded to the competent authority to consider a reply to Form GST DRC-01A filed within two weeks. en-us Thu, 23 Feb 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434511 Uploading the pre-show cause intimation in Form GST DRC-01A simultaneously with the s.73(1) GST show cause notice violated principles of natural justice by depriving the taxpayer of an effective opportunity to respond to the intimation. The HC held that Form GST DRC-01A contemplated a submission by a specified date, whereas the s.73(1) notice required a reply within 30 days; issuing both together curtailed the statutory procedural right to make submissions at the pre-notice stage. The ex parte assessment-cum-demand order was quashed and the matter remanded to the competent authority to consider a reply to Form GST DRC-01A filed within two weeks. Case-Laws GST Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434511