Audit ADT-2 and drc-01 notice both issued by same gst officer eligible in gst act.
DRC-01A can be issued if officers have proof of willful default by tax payer.
This seems a tax evasion case, you can challenge both if tax payer has filed and paid honestly. If their is really a mistake, need to make payment against DRC-01.
Will update more based on what notice say and based upon what notices are issued.
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