#drc-01a

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Time to reply restored as Delhi High Court holds that the assessee must be permitted to respond to a disputed GST show cause notice alleging violation of Rule 142(1A) and absence of signature/DIN, without commenting on the merits of such challenges.

ASUS India Pvt. Ltd. v. GST Officer, Ward-91, Zone-8 Delhi High Court of Delhi | W.P.(C) 1729/2024 | Judgment dated 06.02.2024Category: Procedural Violation – SCN Validity / Rule 142 ComplianceRelevant Law: Sections 73/74 CGST Act; Rule 142(1) & Rule 142(1A) CGST Rules FACTS (Paras 1–3) The petitioner, ASUS India Pvt. Ltd., challenged a show-cause notice dated 08.12.2023 proposing GST demand.…

Time to reply restored as Delhi High Court holds that the assessee must be permitted to respond to a disputed GST show cause notice alleging violation of Rule 142(1A) and absence of signature/DIN, without commenting on the merits of such challenges.

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Show cause notice dated 21.05.2020 quashed as issuance without mandatory pre-show cause consultation under unamended Rule 142(1A) rendered the notice legally unsustainable.

Case Title, Court & Classification Case: Gulati Enterprises v. Central Board of Indirect Taxes & Customs & Ors.Court: High Court of DelhiPetition No.: W.P.(C) 5407/2020Date of Judgment: 18 May 2022Relevant Provisions: Section 74 of the CGST Act, Rule 142(1A) of the CGST Rules (pre-15.10.2020 mandatory version), Section 50, Section 122Category: Procedural – Pre-Show Cause Notice Consultation;…

Show cause notice dated 21.05.2020 quashed as issuance without mandatory pre-show cause consultation under unamended Rule 142(1A) rendered the notice legally unsustainable.

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Demand under Section 73(5) set aside as premature because earlier refund rejection order based on alleged forged ITC was already under appeal and adjudication had not attained finality.

Case Summary: Abhishek Gumber v. Commissioner of GST, New Delhi Court: Delhi High CourtPetition No.: W.P.(C) 9629/2022 & CM No. 28733/2022Date of Judgment: 06.07.2022Statutory Provisions Involved: Sections 73(5), 75, 74, CGST Act, 2017, Rule 142(1A) and Rule 92(3) of the CGST Rules, 2017Category: Demand – Premature Action / Refund – Forged ITC Allegation Facts of the Case (Paras 1–4 of the…

Demand under Section 73(5) set aside as premature because earlier refund rejection order based on alleged forged ITC was already under appeal and adjudication had not attained finality.

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ITC disallowed on purchases from non-genuine supplier as Court upheld Section 16(2)(c), but penalty quashed for want of DRC-01A notice

Case Summary Case Title: M/s R V Enterprises v. State of GujaratCourt: High Court of Gujarat, AhmedabadPetition Number: R/Special Civil Application No. 20134 of 2023Date of Judgment: 19 June 2025Coram: Hon’ble Mr. Justice Bhargav D. Karia and Hon’ble Mr. Justice Pranav TrivediCategory of Dispute: Input Tax Credit (ITC) – denial under Section 16(2)(c) of CGST Act, 2017Relevant Sections: Section…

ITC disallowed on purchases from non-genuine supplier as Court upheld Section 16(2)(c), but penalty quashed for want of DRC-01A notice

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GST demand quashed as assessment held invalid for want of DRC-01A notice and violation of limitation provisions

Case Summary Case Title: M/s. Sri Shakthi Communications v. Assistant Commissioner of State Taxes & Ors.Court: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 8150 of 2025Date of Judgment: 02.07.2025Category of Dispute: Input Tax Credit (ITC) & Procedural Validity of AssessmentRelevant Sections: Section 73(1), 73(10), and 50 of the CGST Act, 2017 Rule 142(1A) of the CGST Rules,…

GST demand quashed as assessment held invalid for want of DRC-01A notice and violation of limitation provisions

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GST demand stayed as proceedings under Section 73 were initiated without mandatory pre-show cause notice in Form DRC-01A, rendering the process defective

Case Title, Court, Petition No., Category, DateDS Chewing Products LLP v. State of U.P. & OthersHigh Court of Judicature at AllahabadWrit Tax No. 2295 of 2024Category: Input Tax Credit / Validity of Demand ProceedingsDate of Order: 18 December 2024 Relevant Section(s): Section 73 of CGST Act, Rule 142(1A) of CGST Rules, Article 226 of the Constitution Facts (Para 1–3) The petitioner, DS Chewing…

GST demand stayed as proceedings under Section 73 were initiated without mandatory pre-show cause notice in Form DRC-01A, rendering the process defective

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Writ petition dismissed as court held no statutory right to hearing or adjudication exists at pre-show cause stage under Rule 142(1A) and 142(2A), unlike post-SCN proceedings where hearing is mandated

Case Summary Case Title: M/s Shri Sharma Steeltech India Pvt. Ltd. v. State of Rajasthan & Ors.Court: High Court of Judicature for Rajasthan, Bench at JaipurPetition No.: D.B. Civil Writ Petition No. 13167/2024Judgment Date: 13.08.2024Coram: Justice Pankaj Bhandari & Justice Praveer BhatnagarCategory of Dispute: Procedural validity – Pre-SCN reply under GST RulesRelevant Provisions: Rule 142(1A)…

Writ petition dismissed as court held no statutory right to hearing or adjudication exists at pre-show cause stage under Rule 142(1A) and 142(2A), unlike post-SCN proceedings where hearing is mandated

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#1 Understanding DGGI Cases: A Comprehensive Guide

The DGGI Cases is a specialized agency under the Indian Ministry of Finance responsible for investigating serious GST offenses, evasions, an