Transitional Credit cannot be disallowed just by serving a summary of Show Cause Notice

Transitional Credit cannot be disallowed just by serving a summary of Show Cause Notice https://www.taxtmi.com/article/detailed?id=12066 The court held that on transition the assessing authority's role is limited to verifying figures declared in TRAN-1 and admissibility of the claimed credit under the Act; service of only a summary show-cause (Form DRC-01) and a summary order (Form DRC-07) does not constitute proper adjudication, producing a material procedural irregularity that vitiates proceedings predicated on such summaries. en-us Fri, 24 Nov 2023 09:57:25 +0530 Fri, 24 Nov 2023 09:57:25 +0530 TaxTMI RSS Generator Transitional Credit cannot be disallowed just by serving a summary of Show Cause Notice https://www.taxtmi.com/article/detailed?id=12066 The court held that on transition the assessing authority's role is limited to verifying figures declared in TRAN-1 and admissibility of the claimed credit under the Act; service of only a summary show-cause (Form DRC-01) and a summary order (Form DRC-07) does not constitute proper adjudication, producing a material procedural irregularity that vitiates proceedings predicated on such summaries. Articles Goods and Services Tax - GST Fri, 24 Nov 2023 09:57:25 +0530 https://www.taxtmi.com/article/detailed?id=12066