Issuance of Pre’ Consultation Notice in Form DRC 01A is not Compulsory from 15 th October, 2020: Gujarat HC [Read Order]

The court viewed that though the requirement of issuance of the pre- consultation notice in Form-DRC-01A is not compulsory as per the amendment brought on the statute with effect from 15th October, 2020, the word ”may” is required to be read as “shall” otherwise, Subsection (5) of Section 74 of the Act would become redundant
Gujarat High Court - Form DRC-01A - Pre Consultation Notice - TAXSCAN

In a recent case, the Gujarat High Court held that issuance of Pre’ Consultation notice in Form DRC 01A is not compulsory from 15 th October, 2020. The court viewed that though the requirement of issuance of the pre- consultation notice in Form-DRC-01A is not compulsory as per the amendment brought on the statute with…

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