https://www.taxtmi.com/caselaws?id=421360 A GST demand cannot stand where adjudication proceeds only on a summary in Form GST DRC-01 without a proper show cause notice setting out the foundational allegations; the proceedings were therefore unsustainable and the adjudication order was void. The order also failed because no separate personal hearing notice was issued, no effective opportunity to respond was given, and the record did not support the stated date or manner of the order, amounting to breach of statutory hearing requirements and natural justice. The impugned notices, adjudication order, and summary orders were quashed, with liberty to proceed afresh in accordance with law. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421360 A GST demand cannot stand where adjudication proceeds only on a summary in Form GST DRC-01 without a proper show cause notice setting out the foundational allegations; the proceedings were therefore unsustainable and the adjudication order was void. The order also failed because no separate personal hearing notice was issued, no effective opportunity to respond was given, and the record did not support the stated date or manner of the order, amounting to breach of statutory hearing requirements and natural justice. The impugned notices, adjudication order, and summary orders were quashed, with liberty to proceed afresh in accordance with law. Case-Laws GST Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421360