https://www.taxtmi.com/caselaws?id=444849 Validity of a recovery notice under CGST Rules was examined with emphasis on the procedural safeguard requiring issuance of the notice contemplated in Form GST DRC 01B as inserted by the relevant Rule. The court found the procedural mandate was not observed and quashed the impugned recovery notice issued under the recovery provisions, while permitting respondents to issue the prescribed Form GST DRC 01B notice on the common portal within seven days and thereafter proceed with recovery based on discrepancies between GSTR1 and GSTR3B. en-us Mon, 25 Sep 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444849 Validity of a recovery notice under CGST Rules was examined with emphasis on the procedural safeguard requiring issuance of the notice contemplated in Form GST DRC 01B as inserted by the relevant Rule. The court found the procedural mandate was not observed and quashed the impugned recovery notice issued under the recovery provisions, while permitting respondents to issue the prescribed Form GST DRC 01B notice on the common portal within seven days and thereafter proceed with recovery based on discrepancies between GSTR1 and GSTR3B. Case-Laws GST Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444849