SCN issued without issuance of DRC-01A is valid where entire tax amount is disputed by taxpayer

Elesh Agrawal Vs Union of India (Allahabad High Court) The Hon’ble Allahabad High Court in Elesh Agrawal v. Union of India [WRIT TAX NO. 753 OF 2023 dated May 31, 2023] disposed the petition and held that in case where assessee has disputes all the facts and allegation stated in the show cause notice the requirement of issuance of DRC-01A would be mere formality however, if issuance of DRC-01A would have serviced any benefit to the assessee, it would have been imperative for the court to enforce such notice on the Revenue Authorities. Facts: Elesh Agrawal (“the Petitioner”) was served wi...