DRC-01 and
GST DRC-07.
(iii) On perusal of the downloaded summary of Show Cause
Notice in GST DRC-01 and Order ... DRC-07 under Section 73 and 74 after issuing GST DRC-01A in terms
of Rule 142 (1A) and GST DRC-01
issuance of summary show-cause notices,
both dated 14.9.2018 in Form DRC-01 under Section 74(1) of JGST Act,
2017. The petitioner under bona ... JGST Act, 2017 is mandatory and imperative in character. Form
DRC-01 is not a substitute of show cause notice u/s 74(1). Thus
impugned summary of the show cause notice in
Form GST DRC-01 (Annexure-4) dated 12.09.2018 and the summary of
the order in GST DRC ... JGST Act. Summary of the show cause notice in Form GST DRC-01 is
not a substitute of the proper show cause notice. Participation
petitioner was issued a Summary of the show cause
in GST DRC-01 along with an attachment of the determination of tax on
Page ... DRC-07 was issued. The
computation on the basis of which the GST DRC-07 was issued was
attached to the GST DRC
petitioner was issued a Summary of the show cause
in GST DRC-01 along with an attachment of the determination of tax on
Page ... DRC-07 was issued. The
computation on the basis of which the GST DRC-07 was issued was
attached to the GST DRC
petitioner was issued a Summary of the show cause
in GST DRC-01 along with an attachment of the determination of tax on
Page ... DRC-07 was issued. The
computation on the basis of which the GST DRC-07 was issued was
attached to the GST DRC
petitioner was issued a Summary of the show cause
in GST DRC-01 along with an attachment of the determination of tax on
Page ... DRC-07 was issued. The
computation on the basis of which the GST DRC-07 was issued was
attached to the GST DRC
petitioner was issued a Summary of the show cause
in GST DRC-01 along with an attachment of the determination of tax on
Page ... DRC-07 was issued. The
computation on the basis of which the GST DRC-07 was issued was
attached to the GST DRC
petitioner was issued a Summary of the show cause
in GST DRC-01 along with an attachment of the determination of tax on
Page ... DRC-07 was issued. The
computation on the basis of which the GST DRC-07 was issued was
attached to the GST DRC
deals with serving of
summary of notice in Form GST DRC-01 and Rule 142 (5) deals
with summary or order to be uploaded electronically ... Likewise, GST DRC-07 talks
about 'summary of the order'. In both the statutory Forms namely
DRC-01 and DRC