GST Notice Valid Despite Wrong Form: Allahabad HC

Elesh Agrawal Vs Union of India And 2 Others (Allahabad High Court) Allahabad High Court held that issuing a GST penalty show cause notice in Form DRC-01 instead of DRC-01A is a technical error and not fatal when the assessee disputes the entire liability and no final demand is made. The Allahabad High Court has dismissed a petition filed by Elesh Agrawal, upholding the validity of a Goods and Services Tax (GST) show-cause notice despite it being issued on the wrong form. The petitioner challenged a demand-cum-show-cause notice issued on Form GST DRC-01, arguing that it was premature and shoul...