https://www.taxtmi.com/article/detailed?id=11583 The court observed that while revenue authorities must provide a reasonable opportunity of hearing and may issue a preliminary notice in Form DRC-01, issuance of that preliminary notice is a procedural formality where the assessee disputes the entire proposed demand; if the preliminary notice would confer any concrete benefit to the assessee it must be issued, and revenue authorities must ensure electronic uploading and communication of adjudication documents. en-us Fri, 07 Jul 2023 10:28:34 +0530 Fri, 07 Jul 2023 10:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11583 The court observed that while revenue authorities must provide a reasonable opportunity of hearing and may issue a preliminary notice in Form DRC-01, issuance of that preliminary notice is a procedural formality where the assessee disputes the entire proposed demand; if the preliminary notice would confer any concrete benefit to the assessee it must be issued, and revenue authorities must ensure electronic uploading and communication of adjudication documents. Articles Goods and Services Tax - GST Fri, 07 Jul 2023 10:28:34 +0530 https://www.taxtmi.com/article/detailed?id=11583