{"id":74338,"date":"2025-11-07T08:37:28","date_gmt":"2025-11-07T03:07:28","guid":{"rendered":""},"modified":"2025-11-07T08:37:28","modified_gmt":"2025-11-07T03:07:28","slug":"drc-01-demand-notices-set-aside-for-insufficient-reasoning-respondent-must-prove-turnover-suppression-before-issuing-demand-remand-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74338","title":{"rendered":"DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand ordered"},"content":{"rendered":"<p>DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand ordered<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustain a tax demand based solely on alleged suppression in GSTR-1, GSTR-3B and GSTR-9C; the respondents must first adduce cogent evidence of turnover suppression before issuing demand. The Court recognised that disproportionate inward ver<\/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=93961\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DRC-01 demand notices set aside for insufficient reasoning; respondent must prove turnover suppression before issuing demand, remand orderedCase-LawsGSTThe HC set aside the impugned demand notices under DRC-01 and held the reasoning insufficient to sustai<\/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-74338","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74338","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=74338"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74338\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}