https://www.taxtmi.com/caselaws?id=436674 A summary GST notice in Form GST DRC-01 cannot replace the statutory show-cause notice under section 74(1) when the foundational allegations are vague or absent; the proceedings were therefore unsustainable. An adverse adjudication also requires compliance with natural justice, including a meaningful personal hearing and supply of relied upon documents under section 75, and the absence of these safeguards vitiated the orders. The writ petitions succeeded on procedural grounds, and the respondents were left free to start fresh proceedings in accordance with law by issuing proper notices. en-us Wed, 05 Apr 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436674 A summary GST notice in Form GST DRC-01 cannot replace the statutory show-cause notice under section 74(1) when the foundational allegations are vague or absent; the proceedings were therefore unsustainable. An adverse adjudication also requires compliance with natural justice, including a meaningful personal hearing and supply of relied upon documents under section 75, and the absence of these safeguards vitiated the orders. The writ petitions succeeded on procedural grounds, and the respondents were left free to start fresh proceedings in accordance with law by issuing proper notices. Case-Laws GST Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436674