https://www.taxtmi.com/caselaws?id=776272 A show cause notice issued after the commencement of the GST regime cannot be invalidated merely for not following a pre-GST circular format. Where GST law prescribes specific notice forms, including Form GST DRC-01 and Form GST DRC-01A, the applicable GST framework governs the issuance of the notice. The earlier circular, framed in the pre-GST context, does not override the prescribed GST format or itself render a notice illegal. The challenge to the notice therefore failed because no defect was shown in relation to the governing GST procedure. en-us Tue, 15 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776272 A show cause notice issued after the commencement of the GST regime cannot be invalidated merely for not following a pre-GST circular format. Where GST law prescribes specific notice forms, including Form GST DRC-01 and Form GST DRC-01A, the applicable GST framework governs the issuance of the notice. The earlier circular, framed in the pre-GST context, does not override the prescribed GST format or itself render a notice illegal. The challenge to the notice therefore failed because no defect was shown in relation to the governing GST procedure. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776272