https://www.taxtmi.com/caselaws?id=758905 Prior issuance of notice in Form GST ASMT-10 under Rule 99 of the CGST Rules, 2017 was treated as mandatory before a show cause notice in Form GST DRC-01 could be issued. Because the respondents admitted that ASMT-10 had not been issued, the subsequent DRC-01 notices were found procedurally defective, and further proceedings pursuant to those notices were stayed. en-us Wed, 03 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758905 Prior issuance of notice in Form GST ASMT-10 under Rule 99 of the CGST Rules, 2017 was treated as mandatory before a show cause notice in Form GST DRC-01 could be issued. Because the respondents admitted that ASMT-10 had not been issued, the subsequent DRC-01 notices were found procedurally defective, and further proceedings pursuant to those notices were stayed. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758905