Section 74 notice is required to be issued electronically in FORM GST DRC-01 & DRC-02 with summary

Shubham Gupta Vs Additional Commissioner/Joint Commissioner CGST, and Anr. (Delhi High Court)

Introduction: The Delhi High Court recently issued a judgment in the case of Shubham Gupta versus Additional Commissioner/Joint Commissioner CGST, and Anr. The petitioner sought to challenge a show cause notice dated 02.08.2023, arguing non-compliance with Rule 142(1) of the CGST Rules.

Detailed Analysis: The petitioner contended that although a s

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