Section 74 notice is required to be issued electronically in FORM GST DRC-01 & DRC-02 with summary

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 Rule 142(1) of the...