Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
TRT-2025-1183

Issue Favourable to Tax Payer ?:- yes

Held - It is crystal clear that no show cause notice in terms of Section 73 (1) of the JGST Act, 2017 has been served .....

TRT-2025-892

Issue Favourable to Tax Payer ?:- yes

Held - In response to the said application, information under RTI through letter dated 23rd September 2021 was received wherein he was provided the.....

TRT-2025-849

Issue Favourable to Tax Payer ?:- yes

Held - in our opinion, present writ petition deserves to be allowed, as admittedly for initiation of proceedings against the petitioner a notice as.....

TRT-2025-686

Issue Favourable to Tax Payer ?:- no

Held - In the instant case, as seen from the record, authorization to inspect and search in Form GST INS01 is dated 20.11.2019, and the business pr.....

TRT-2025-144

Issue Favourable to Tax Payer ?:- yes

Held - The specific case of the petitioner is that after issuance of GST DRC-01 on 16.05.2019, the petitioner was not aware of any order. It was on.....

TRT-2025-130

Issue Favourable to Tax Payer ?:- yes

Held - Notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any parti.....