Form GST DRC-01A is a pre-SCN intimation- principles of natural justice must be followed

Nanhey Mal Munna Lal Vs State Of U.P. (Allahabad High Court)

Prima facie, perusal of Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice (Pre-SCN) intimation with reference to Section 73(1)/(5) or Section 74(1)/(5) to an assessee so that either he may deposit the amount of tax and interest or he may disagree to the ascertainment resulting in show cause notice under Section 73(1) or Section 74(1), as the case may be. Likewise, such an intimation in Form GST DRC-01A provides an opportu

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