Held - If the revenue wants to initiate proceedings under Section 74 of the Act, has to serve a notice to pay the amount of tax along with interest.....

Held – We find that the show cause notice is completely silent on the violation or contravention alleged to have been done by the petitioner .....

Held - A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause.....

Held - The requirements of issue of FORM GST DRC-01 and FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG&ST Act .....

Held - The requirements of issue of  FORM GST DRC-01 and  FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG.....

Held - The Board had made issuance of pre show- cause notice consultation mandatory for the Principal Commissioner/Commissioner prior to the issuan.....