https://www.taxtmi.com/caselaws?id=799637 Section 75(7) of the Central Goods and Services Tax Act, 2017 requires a show-cause notice to clearly specify the proposed amounts of tax, interest and penalty. Where Form DRC-01 does not quantify the proposed interest and penalty, those liabilities cannot be confirmed. Confirmation of unquantified interest or penalty is contrary to the statutory requirement that the notice disclose the amounts proposed for recovery. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799637 Section 75(7) of the Central Goods and Services Tax Act, 2017 requires a show-cause notice to clearly specify the proposed amounts of tax, interest and penalty. Where Form DRC-01 does not quantify the proposed interest and penalty, those liabilities cannot be confirmed. Confirmation of unquantified interest or penalty is contrary to the statutory requirement that the notice disclose the amounts proposed for recovery. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799637