https://www.taxtmi.com/caselaws?id=792868 Section 74(5) of the CGST Act was treated as conferring a substantive right to discharge the proposed tax demand before formal adjudication by paying tax, interest and 15% penalty, and this right remained available until the noticee filed a reply to the show cause notice. Rule 142(1A) of the CGST Rules was read as ancillary to the statutory scheme, so delegated legislation could not dilute the parent Act or make the pre-notice intimation requirement optional. On that basis, issuance of Form DRC-01A was held mandatory within the scheme, and the assessee was entitled to claim the Section 74(5) benefit up to the reply stage. en-us Mon, 25 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792868 Section 74(5) of the CGST Act was treated as conferring a substantive right to discharge the proposed tax demand before formal adjudication by paying tax, interest and 15% penalty, and this right remained available until the noticee filed a reply to the show cause notice. Rule 142(1A) of the CGST Rules was read as ancillary to the statutory scheme, so delegated legislation could not dilute the parent Act or make the pre-notice intimation requirement optional. On that basis, issuance of Form DRC-01A was held mandatory within the scheme, and the assessee was entitled to claim the Section 74(5) benefit up to the reply stage. Case-Laws GST Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792868