https://www.taxtmi.com/caselaws?id=439258 A summary demand in Form GST DRC-07 cannot lawfully replace the statutory requirement of a proper show-cause notice and due service before tax, interest or penalty is imposed under the Jharkhand GST framework. Where the alleged notice service is doubtful and the notice does not set out clear allegations for reply, the demand is defective. A detailed adjudication order is also required before liability can be fastened; in its absence, the summary demand and any recovery action based on it cannot stand. The appellate order does not cure these foundational defects. en-us Thu, 15 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439258 A summary demand in Form GST DRC-07 cannot lawfully replace the statutory requirement of a proper show-cause notice and due service before tax, interest or penalty is imposed under the Jharkhand GST framework. Where the alleged notice service is doubtful and the notice does not set out clear allegations for reply, the demand is defective. A detailed adjudication order is also required before liability can be fastened; in its absence, the summary demand and any recovery action based on it cannot stand. The appellate order does not cure these foundational defects. Case-Laws GST Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439258