This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 74 notice is required to be issued electronically in FORM GST DRC-01 & DRC-02 with summary
Case Law Details
- Case Name
- Shubham Gupta Vs Additional Commissioner/Joint Commissioner CGST, and Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Shubham Gupta Vs Additional Commissioner/Joint Commissioner CGST, and Anr. (Delhi High Court)
Introduction: The Delhi High Court recently issued a judgment in the case of Shubham Gupta versus Additional Commissioner/Joint Commissioner CGST, and Anr. The petitioner sought to challenge a show cause notice dated 02.08.2023, arguing non-compliance with Rule 142(1) of the CGST Rules.
Detailed Analysis: The petitioner contended that although a show cause notice proposing a penalty had been received, the electronic communication of the summary of the proposed demand, as required by R...
