https://www.taxtmi.com/caselaws?id=444570 A summary GST notice in Form DRC-01 or DRC-07 cannot substitute the statutory show cause notice required for adjudication, so proceedings founded only on such summaries were treated as defective. Transitional credit under Section 140(3) of the JGST Act could not be denied merely because JVAT 410/411 forms were not produced or purchases were later questioned, where invoices or other supporting documents were available and the department sought to re-open matters already accepted under the earlier VAT regime. Recovery action and bank account restraint under Section 79, being consequential to the unsustainable demand, could not survive once the underlying adjudication and appellate foundation was set aside. en-us Mon, 09 Oct 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444570 A summary GST notice in Form DRC-01 or DRC-07 cannot substitute the statutory show cause notice required for adjudication, so proceedings founded only on such summaries were treated as defective. Transitional credit under Section 140(3) of the JGST Act could not be denied merely because JVAT 410/411 forms were not produced or purchases were later questioned, where invoices or other supporting documents were available and the department sought to re-open matters already accepted under the earlier VAT regime. Recovery action and bank account restraint under Section 79, being consequential to the unsustainable demand, could not survive once the underlying adjudication and appellate foundation was set aside. Case-Laws GST Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444570