https://www.taxtmi.com/caselaws?id=429113 Under the GST framework, a summary notice in DRC-01 and consequential DRC-07 or adjudication orders are invalid where the taxpayer is not given a proper show cause notice, the relied upon materials are not supplied, and no effective personal hearing is afforded. The text states that vague notices, disclosure of the basis of demand, and non-compliance with mandatory statutory procedure and natural justice requirements vitiate the proceedings. It further notes that tax, interest, and penalty demands cannot be sustained where the show cause stage and service requirements are not properly completed, and such defects justify quashing the proceedings and remitting the matter for fresh adjudication in accordance with law. en-us Wed, 14 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429113 Under the GST framework, a summary notice in DRC-01 and consequential DRC-07 or adjudication orders are invalid where the taxpayer is not given a proper show cause notice, the relied upon materials are not supplied, and no effective personal hearing is afforded. The text states that vague notices, disclosure of the basis of demand, and non-compliance with mandatory statutory procedure and natural justice requirements vitiate the proceedings. It further notes that tax, interest, and penalty demands cannot be sustained where the show cause stage and service requirements are not properly completed, and such defects justify quashing the proceedings and remitting the matter for fresh adjudication in accordance with law. Case-Laws GST Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429113