Section 74(5) Benefit Cannot Be Denied for Non-Issuance of DRC-01A: Allahabad HC

Advertisement World Phone Internet Vs Superintendent (Allahabad High Court) The Allahabad High Court considered a challenge to an adjudication order and Form GST DRC-07 relating to the financial year 2019-20. During the hearing, the petitioner confined the dispute to the denial of the statutory benefit under Section 74(5) of the CGST Act, 2017, read with Rule 142(1A) of the CGST Rules, 2017, contending that no Form GST DRC-01A had been issued before the show cause notice in Form GST DRC-01. The petitioner asserted that this deprived it of the statutory opportunity to settle the dispute by p...