https://www.taxtmi.com/caselaws?id=443709 The petitioner challenged a show cause notice for non-compliance with CGST Rules, specifically the failure to electronically communicate the summary of the proposed demand in FORM GST DRC-01 and FORM GST DRC-02, as required by Rule 142(1). The respondents admitted the oversight and assured compliance. The HC directed the proper officer to issue the required summary electronically within one week, thereby ensuring adherence to procedural requirements and transparency in tax proceedings. The petition was disposed of with this directive, highlighting the necessity of procedural compliance under the CGST framework. en-us Thu, 21 Sep 2023 00:00:00 +0530 Mon, 11 Mar 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443709 The petitioner challenged a show cause notice for non-compliance with CGST Rules, specifically the failure to electronically communicate the summary of the proposed demand in FORM GST DRC-01 and FORM GST DRC-02, as required by Rule 142(1). The respondents admitted the oversight and assured compliance. The HC directed the proper officer to issue the required summary electronically within one week, thereby ensuring adherence to procedural requirements and transparency in tax proceedings. The petition was disposed of with this directive, highlighting the necessity of procedural compliance under the CGST framework. Case-Laws GST Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443709