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2023 (9) TMI 1331 - DELHI HIGH COURTValidity of SCN - summary has not been issued in the requisite form - Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Although the summary in the electronic form is required to be furnished along with the show cause notice, furnishing of the said summary at this stage would be substantial compliance with the said provisions. The present petition is disposed of with the direction to the proper officer to issue a summary of the notice and demands electronically, in FORM GST DRC-01 & FORM GST DRC-02 as expeditiously as possible and preferably within a period of one week from date.
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