DRC-1 Notice mandatory before concluding Assessment, Madras High Court quashes Order

The Madras High Court, while quashing an assessment order, held that DRC-1 Notice is mandatory before concluding Assessment under the GST regime. FORM GST DRC-01is an online functionality made available to the tax officer to share the details with the taxpayer on the common portal, consequent to the manual issue of show cause notice as specified under Section 73, 74, and 76 of the CGST Act, 2017.…