https://www.taxtmi.com/forum/issue?id=120718 Sections 74A(8)-(9) require prior communication of the tax and interest ascertained by the proper officer so that a taxpayer may qualify for a penalty waiver by paying those amounts before a show-cause notice is issued; while not expressly mandatory, issuing DRC-01A is the logical administrative means to convey that ascertained figure and thus is treated as implicitly necessary to enable the statutory waiver mechanism. en-us Thu, 15 Jan 2026 11:03:33 +0530 Thu, 15 Jan 2026 12:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120718 Sections 74A(8)-(9) require prior communication of the tax and interest ascertained by the proper officer so that a taxpayer may qualify for a penalty waiver by paying those amounts before a show-cause notice is issued; while not expressly mandatory, issuing DRC-01A is the logical administrative means to convey that ascertained figure and thus is treated as implicitly necessary to enable the statutory waiver mechanism. Discussion-Forum GST Thu, 15 Jan 2026 11:03:33 +0530 https://www.taxtmi.com/forum/issue?id=120718