Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.

Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.Case-LawsGSTViolation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prej

Prejudice test: absence of Form GST DRC-01A intimation did not vitiate proceedings where no prejudice shown.
Case-Laws
GST
Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated th

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