https://www.taxtmi.com/highlights?id=81428 Inadvertent error committed by taxpayer in filing GSTR-3B return led to issuance of Form GST DRC-01A. However, upon examination, it was observed that detailed show cause notice and order were not available or uploaded on the portal. Consequently, the impugned order could not be sustained. The High Court set aside the order, allowing the respondent to initiate proceedings in accordance with law. The petition was disposed of. en-us Tue, 17 Sep 2024 08:37:05 +0530 Tue, 17 Sep 2024 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81428 Inadvertent error committed by taxpayer in filing GSTR-3B return led to issuance of Form GST DRC-01A. However, upon examination, it was observed that detailed show cause notice and order were not available or uploaded on the portal. Consequently, the impugned order could not be sustained. The High Court set aside the order, allowing the respondent to initiate proceedings in accordance with law. The petition was disposed of. Highlights GST Tue, 17 Sep 2024 08:37:05 +0530 https://www.taxtmi.com/highlights?id=81428