Intimation given in Form DRC-01 not valid, it should be in DRC-01A

Agrometal Vendibles Private Limited Vs State of Gujarat (Gujarat High Court)

The intimation under sub-section (5) of Section 74 has to be strictly in Form GST DRC – 01A. It is not a show cause notice. In the intimation, the dealer should be informed that if he fails to make the payment, the next step in the process will be issue of a show cause notice under sub-section (1) of Section 74 in accordance with the Form GST DRC – 01.

Once there is a show cause notice in the Form GST DRC –

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