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Goods and Services Tax | DRC-07 Cannot Replace Mandatory Section 74 SCN: GST Demand Explained

27 Sept 2026 · 27 Sept 2026By S PRASADSource: TaxGuru

GSTAT ruling explained: GST demand under Section 74 cannot survive without mandatory SCN; summons, hearing, DRC-01 or DRC-07 cannot substitute it. The post DRC-07 Cannot Replace Mandatory Section 74 SCN: GST Demand Explained appeared first on TaxGuru .

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

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