https://www.taxtmi.com/caselaws?id=424893 A proper show cause notice under Section 74(1) of the Jharkhand GST Act is mandatory, and a summary in Form DRC-01 cannot replace the notice because it does not itself set out the foundational allegations needed to answer the charge. Proceedings initiated without such a notice are jurisdictionally defective and offend natural justice; the defect is not cured by the taxpayer's reply, participation, or later rectification. The court therefore set aside the impugned GST proceedings, assessment orders and rectification orders, while reserving liberty to initiate fresh proceedings from the proper stage in accordance with law. en-us Mon, 27 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424893 A proper show cause notice under Section 74(1) of the Jharkhand GST Act is mandatory, and a summary in Form DRC-01 cannot replace the notice because it does not itself set out the foundational allegations needed to answer the charge. Proceedings initiated without such a notice are jurisdictionally defective and offend natural justice; the defect is not cured by the taxpayer's reply, participation, or later rectification. The court therefore set aside the impugned GST proceedings, assessment orders and rectification orders, while reserving liberty to initiate fresh proceedings from the proper stage in accordance with law. Case-Laws GST Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424893