{"id":74612,"date":"2025-12-18T08:02:00","date_gmt":"2025-12-18T02:32:00","guid":{"rendered":""},"modified":"2025-12-18T08:02:00","modified_gmt":"2025-12-18T02:32:00","slug":"gst-s-73-tax-demand-ignoring-drc-06-reply-to-show-cause-notice-set-aside-fresh-decision-after-50-deposit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74612","title":{"rendered":"GST s.73 tax demand ignoring DRC-06 reply to show-cause notice set aside; fresh decision after 50% deposit"},"content":{"rendered":"<p>GST s.73 tax demand ignoring DRC-06 reply to show-cause notice set aside; fresh decision after 50% deposit<br \/>Case-Laws<br \/>GST<br \/>The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer&#39;s reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST\/CGST demand with interest and penalty was set aside and the matter was remitted fo<\/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=95178\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST s.73 tax demand ignoring DRC-06 reply to show-cause notice set aside; fresh decision after 50% depositCase-LawsGSTThe dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer&#8217;s reply in Form DRC-0<\/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-74612","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74612","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=74612"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74612\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}