Notice for recovery under GST must be issued in Form GST DRC 07

Rajkamal Builder Infrastructure Private Limited Vs Union of India (Gujarat High Court) Plain reading of the Rule 142(1)(a) indicates that Form GST DRC 01 can be served by the proper officer along with the notice issued under Section 52 or Section 73 or Section 74 or Section 76 or Section 122 or Section 123 or Section 124 or Section 125 or Section 127 or Section 129 or Section 130 and that too, electronically as a summary of notice. We do not find reference of any notice under Section 50 so far as Rule 142(1)(a) of the CGST Rules is concerned. In such circumstances, DRC 01 could not have been i...