Taxpayer's filing error led to notice, but lack of show cause notice & order on portal made the order unsustainable. Court set it aside.

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....Inadvertent error committed by taxpayer in filing GSTR-3B return led to issuance of Form GST DRC-01A. However, upon examination, it was observed that detailed show cause notice and order were not available or uploaded on the portal. Consequently, the impugned order could not be sustained. The High Court set aside the order, allowing the respondent to initiate proceedings in accordance with law. The petition was disposed of.....