Shubham Gupta Vs Additional Commissioner, Central Tax
Date: September 20, 2023
Subject Matter
Notice issued u/s 74 of the CGST Act is required to be accompanied by a summary thereof, electronically in FORM GST DRC-01 & FORM GST DRC-02.
Summary
The case law involves a petition filed by the petitioner challenging a show cause notice issued under Section 74(1) of the Central Goods and Services Tax Act, 2017. The petitioner's grievance was that although it received the show-cause notice pr…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, praying as under: – “(i) Issue a Writ, Order Or Directions In A Nature Of Certiorari To Set A Side /Quash The Impugned Show Cause Notice File NO. DGGI/DZU/GR-D/INV/822019-20 DIN NO.…