Show Cause Notice Must Follow GST Law Formats Post-2017; Pre-GST Circulars No Longer Valid
Case-Laws
GST
The HC held that the petitioner's challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the circular predates the GST regime. Post 01.07.2017, issuance of SCNs must conform to the specific formats prescribed under GST law, namely Form GST DRC-01 or Form GST DRC-01A. The Court emphasized that adherence to these prescribed forms
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