2026 (6) TMI 997

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt(s) : Dhananjay Awasthi, A.S.G.I., C.S.C. ORDER 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Parv Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 31.10.2025 issued by respondent no.3 under Section 74 of the CGST Act, 2017 (hereinafter referred to as the "Act") for the financial year 2018-2019 to 2024-2025 (March). ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the show-cause-notice. However, it remains undenied that DRC-01 which is the form on which such demand must be specified by virtue of Section 74(1) read with the Rules framed under the Act, no penalty specification exists. Also, with respect to the period November, 2024 to March, 2025, it merits serious consideration if in face of Section 74-A having been enforced, proceedings under Section 74 m....