Form GST DRC-01A Is A Pre-Show Cause Notice Intimation Which Focuses On Reducing Litigation: Allahabad High Court

The  Allahabad High Court , consisting of  Justice Surya Prakash Kesarwani  and  Justice Jayant Banerji , has ruled that Form GST DRC-01A is a pre-show cause notice intimation which focuses on reducing litigation. The petitioner/assessee submitted that before issuing the notice under Section 74(1) of the CGST Act, 2017 on Form GST DRC 01, the statement as required under Rule 14…