Only write a cover letter if it's required. If you're doing a career transition, that's when the cover letter comes in handy. The cover letter is just meant to explain any discrepancies in your résumé ...

The tax liability for demand raised under 2.1.1, 2.1.3 and 2.2.1 to 2.2.2 is already paid through DRC-03. We were served with DRC-01 bearing reference no _____ on XX/0X/2024.The details of DRC-03 are ...