When is DRC 01A is mandatory? Whether S 74 notice be issued without DRC 01A | R 142(1A)?

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This excerpt appears to be a legal provision or regulation related to taxation, specifically mentioning the GST (Goods and Services Tax) system. Let's break it down:
1A: This likely refers to a specific subsection within a larger legal document or statute.
"proper officer may": The authorized officer has the discretion or authority to perform a certain action.
"before service of Notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be": This indicates that the action described will occur before a formal notice is given to the individual or entity liable for taxes, interest, and penalties, under specific sections of the law (Section 73 or Section 74).
"communicate": The officer is allowed to convey or inform the individual or entity about certain details.
"the details of any tax, interest and penalty as ascertained by the said officer": The officer will provide information about the amount of tax, interest, and penalty determined by them.
"in Part A of FORM GST DRC-01A": This specifies where the details will be communicated, indicating a particular section or form (FORM GST DRC-01A).
In simpler terms, this passage likely means that before officially issuing a notice to the person or entity responsible for paying taxes, interest, and penalties under specific sections of the law, the authorized officer can inform them about the determined amounts of tax, interest, and penalties. This information will be communicated through Part A of a specified form (FORM GST DRC-01A).
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[@sanskaryadav8021]

Very informative

[@SameerKumar-qu2js]

Time limit for issue DRC 07