Show cause notice stayed as issuance of Form GST ASMT-10 held mandatory before DRC-01 under Rule 99
Case Details Case Title: M/s Sanmati Metals vs. State of Himachal Pradesh and others Court: High Court of Himachal Pradesh Petition No.: CWP No. 1793 of 2024 (with CMP No. 2486 of 2024) Category of Dispute: Validity of Show Cause Notice / Procedural Lapse Date of Judgment: 11.03.2024 Relevant Sections: Rule 99 of the CGST Rules, 2017; Form GST ASMT-10; Form GST DRC-01 Facts (Para 2–3) The…















