https://www.taxtmi.com/caselaws?id=790579 Clear specification of the proposed penalty in Form GST DRC-01 is required under the GST demand framework, because section 74 contemplates notice of the tax, interest and penalty sought to be recovered and section 75(7) confines adjudication to matters covered by that notice. Where the statutory form omitted the penalty amount and the demand appeared only in the accompanying detailed notice, the notice created ambiguity on a material component of liability and impaired the recipient's ability to exercise the statutory options under sections 74(5) and 74(8). The penalty confirmation was therefore unsustainable, and the matter could proceed only after issue of a rectified notice. en-us Wed, 22 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790579 Clear specification of the proposed penalty in Form GST DRC-01 is required under the GST demand framework, because section 74 contemplates notice of the tax, interest and penalty sought to be recovered and section 75(7) confines adjudication to matters covered by that notice. Where the statutory form omitted the penalty amount and the demand appeared only in the accompanying detailed notice, the notice created ambiguity on a material component of liability and impaired the recipient's ability to exercise the statutory options under sections 74(5) and 74(8). The penalty confirmation was therefore unsustainable, and the matter could proceed only after issue of a rectified notice. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790579