Kerala HC Dismisses Writ Appeal as GST DRC-01 Notice Prima Facie Satisfied Section 74 Requirements

Abdul Rahiman Kunju Vs Deputy Commissioner (Kerala High Court) The Kerala High Court dismissed a writ appeal challenging proceedings initiated under Section 74 of the CGST Act, 2017, while clarifying that an earlier communication relied upon by the authorities could not be treated as a statutory notice. The appellant argued that the learned Single Judge had wrongly treated Ext.P2 as a notice under Section 74 and that the final order passed pursuant to it was void. The appellant contended that Ext.P2 was merely an intimation and that prior communications referred to by the department did not s...