GST
Intimation in Form GST DRC-01A not to be issued simultaneously with show cause notice under Section 73: HC:-
Since petitioner was denied a valuable right of filing its submission in response to intimation in Form GST DRA-01A, order passed by respondent-revenue under section 73(9) was to be quashed and matter was to remitted back to Competent Authority
(In the high court of Uttarakhand at Nainital in Ravi Enterprises Vs Commissioner of State)
