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Service Tax | DRC-03 Payment u/s 73(5) Cannot Answer Section 74 SCN: Calcutta HC

22 Sept 2026 · 4d agoBy Adv. Khushboo ChaudharySource: TaxGuru

Calcutta HC held voluntary DRC-03 payment under Section 73(5) cannot be treated as response to a Section 74 GST show cause notice. The post DRC-03 Payment u/s 73(5) Cannot Answer Section 74 SCN: Calcutta HC appeared first on TaxGuru .

Attribution

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

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