https://www.taxtmi.com/caselaws?id=433476 A show cause notice under Section 73 of the Jharkhand GST Act must clearly disclose the alleged contravention and cannot be issued in a vague standard format with irrelevant particulars left unstruck. The accompanying FORM GST DRC-01 summary did not cure the defect, and the later FORM GST DRC-07 was treated as issued without proper adjudication. Because the notice failed to provide a fair opportunity to respond and natural justice requirements were not followed, the Court rejected the alternate remedy objection, quashed the impugned notice and consequential proceedings, and remitted the matter for fresh action from the stage of a proper notice. en-us Tue, 24 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433476 A show cause notice under Section 73 of the Jharkhand GST Act must clearly disclose the alleged contravention and cannot be issued in a vague standard format with irrelevant particulars left unstruck. The accompanying FORM GST DRC-01 summary did not cure the defect, and the later FORM GST DRC-07 was treated as issued without proper adjudication. Because the notice failed to provide a fair opportunity to respond and natural justice requirements were not followed, the Court rejected the alternate remedy objection, quashed the impugned notice and consequential proceedings, and remitted the matter for fresh action from the stage of a proper notice. Case-Laws GST Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433476