https://www.taxtmi.com/caselaws?id=425250 An inspection report that merely required appearance and warned that proceedings would follow on non-compliance did not amount to a proper show cause notice under Rule 142 of the JGST Rules, 2017. The court rejected the claim that the report could be treated as a deemed notice, holding that a demand raised without the prescribed notice procedure offends natural justice and lacks legal efficacy. Accordingly, the GST DRC-07 and DRC-08 summaries relating to the relevant financial years were quashed, with liberty to commence fresh proceedings from the stage of issuing a valid show cause notice in accordance with law. en-us Mon, 11 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425250 An inspection report that merely required appearance and warned that proceedings would follow on non-compliance did not amount to a proper show cause notice under Rule 142 of the JGST Rules, 2017. The court rejected the claim that the report could be treated as a deemed notice, holding that a demand raised without the prescribed notice procedure offends natural justice and lacks legal efficacy. Accordingly, the GST DRC-07 and DRC-08 summaries relating to the relevant financial years were quashed, with liberty to commence fresh proceedings from the stage of issuing a valid show cause notice in accordance with law. Case-Laws GST Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425250