TMI BlogNon-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the...Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does not provide the specific alleged violations by the Petitioner and also does not specifically give the opportunity to the Petitioner to rebut the allegations of the Respondent Department. Thus, in essence, the said Form GST DRC-01 dated 20.12.2018, cannot be considered as an opportunity provided by the Respondent to the Petitioner..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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