Composite intimation and single DRC-01 show-cause notice across different financial years held impermissible; notices quashed
Case-Laws
GST
The court held that where the subject matter relates to different financial years, a composite intimation and single show-cause notice are impermissible: separate intimations and, after considering statutory replies, separate DRC-01 show-cause proceedings are required – consequence: the impugned intimation and show-cause notice are quashed and set a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =