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Goods and Services Tax | DRC-01 Summary Without Section 73 Show Cause Notice Invalid: Chhattisgarh HC

5 Oct 2026 · 5 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Chhattisgarh HC quashed GST assessment as only DRC-01 summary was served without a proper show cause notice under Section 73. The post DRC-01 Summary Without Section 73 Show Cause Notice Invalid: Chhattisgarh HC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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