TMI BlogValidity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be...Validity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be issued in DRC-01, whereas the notice under Section 74(5) was to be issued in DRC- 01A. Herein the case in hand, admittedly DRC-01A was issued, thereafter straightaway the respondent revenue proceeded to pass the impugned assessment order - notice under Section 74(1) of the Act, which is also mandatory to be issued before passing the impugned order of assessment has not been issued in this case...... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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