https://www.taxtmi.com/caselaws?id=425259 Under the Jharkhand GST regime, a summary notice in Form GST DRC-01 cannot substitute for a proper show-cause notice under Section 74(1) unless it clearly states the foundational allegations and affords a real chance to reply. Where the notice is vague, predetermined in format, and omits the essential basis of fraud, wilful misstatement, or suppression, it is legally unsustainable. Adjudication orders and consequential demand notices are also invalid where no effective opportunity of hearing is granted, relied-upon documents are not supplied, and the proceedings bypass the safeguards in Sections 75(4) and 75(5), amounting to a breach of natural justice. en-us Tue, 21 Jun 2022 00:00:00 +0530 Mon, 01 Sep 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425259 Under the Jharkhand GST regime, a summary notice in Form GST DRC-01 cannot substitute for a proper show-cause notice under Section 74(1) unless it clearly states the foundational allegations and affords a real chance to reply. Where the notice is vague, predetermined in format, and omits the essential basis of fraud, wilful misstatement, or suppression, it is legally unsustainable. Adjudication orders and consequential demand notices are also invalid where no effective opportunity of hearing is granted, relied-upon documents are not supplied, and the proceedings bypass the safeguards in Sections 75(4) and 75(5), amounting to a breach of natural justice. Case-Laws GST Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425259