https://www.taxtmi.com/caselaws?id=431473 A summary in Form DRC-01 could not substitute the mandatory detailed show cause notice required to initiate proceedings under Section 73, because the taxpayer must receive a substantive notice setting out the charge and enabling an effective reply. The final demand order was also vitiated because no personal hearing was afforded before passing an adverse adjudication, contrary to Section 75 and principles of natural justice. The demand proceedings and consequential recovery notice were therefore unsustainable, and fresh proceedings were left open from the stage of issuing a proper show cause notice. en-us Tue, 06 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431473 A summary in Form DRC-01 could not substitute the mandatory detailed show cause notice required to initiate proceedings under Section 73, because the taxpayer must receive a substantive notice setting out the charge and enabling an effective reply. The final demand order was also vitiated because no personal hearing was afforded before passing an adverse adjudication, contrary to Section 75 and principles of natural justice. The demand proceedings and consequential recovery notice were therefore unsustainable, and fresh proceedings were left open from the stage of issuing a proper show cause notice. Case-Laws GST Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431473