https://www.taxtmi.com/caselaws?id=446874 Delhi HC addressed procedural non-compliance in a GST show cause notice under Section 74. The court found the notice defective for not including mandatory electronic summaries in FORM GST DRC-01 & FORM GST DRC-02 as required by Rule 142(1). The respondents acknowledged the oversight, and the court directed rectification within one week to ensure statutory compliance. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446874 Delhi HC addressed procedural non-compliance in a GST show cause notice under Section 74. The court found the notice defective for not including mandatory electronic summaries in FORM GST DRC-01 & FORM GST DRC-02 as required by Rule 142(1). The respondents acknowledged the oversight, and the court directed rectification within one week to ensure statutory compliance. Case-Laws GST Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446874