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-2025-108

Issue Favourable to Tax Payer ?:- no

Held - The purpose of paragraph 5.0 of the Master Circular is only that there should be “trade facilitation” and “voluntary compliance” in .....

TRT-2025-107

Issue Favourable to Tax Payer ?:- no

Held - In the present case, it is seen that every attempt made by the respondent to secure information/document from the appeal were stonewalled by.....