HC quashes Assessment order passed without issuing GST DRC-1 Notice By Anand Gupta TaxGuru

HC quashes Assessment order passed without issuing GST DRC-1 Notice V.R.S. Traders Vs Assistant Commissioner (State Taxes) (Madras High Court) As per section 74 of CGST Act, 2017 the first step, if the revenue wants to initiate proceedings under Section 74, has to serve a notice to pay the amount of tax along with interest payable under Section 50 and a penalty equivalent to 15% […]

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