{"id":72237,"date":"2025-08-07T08:53:17","date_gmt":"2025-08-07T03:23:17","guid":{"rendered":""},"modified":"2025-08-07T08:53:17","modified_gmt":"2025-08-07T03:23:17","slug":"show-cause-notice-must-follow-gst-law-formats-post-2017-pre-gst-circulars-no-longer-valid","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72237","title":{"rendered":"Show Cause Notice Must Follow GST Law Formats Post-2017; Pre-GST Circulars No Longer Valid"},"content":{"rendered":"<p>Show Cause Notice Must Follow GST Law Formats Post-2017; Pre-GST Circulars No Longer Valid<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioner&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91356\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show Cause Notice Must Follow GST Law Formats Post-2017; Pre-GST Circulars No Longer ValidCase-LawsGSTThe HC held that the petitioner&#8217;s challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the cir<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72237","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72237"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72237\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}