https://www.taxtmi.com/caselaws?id=448802 Under the GST framework, a summary of show cause notice in Form GST DRC-01 could not substitute a proper show cause notice setting out the foundational allegations for valid adjudication. The proceedings were held vitiated because no hearing date was fixed and no effective opportunity of hearing was granted before the demand was raised. Sections 73 and 75 were treated as mandatory safeguards, and non-compliance was found to breach natural justice. The summary of show cause notice, the adjudication order, and the demand summary were therefore set aside. en-us Mon, 11 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448802 Under the GST framework, a summary of show cause notice in Form GST DRC-01 could not substitute a proper show cause notice setting out the foundational allegations for valid adjudication. The proceedings were held vitiated because no hearing date was fixed and no effective opportunity of hearing was granted before the demand was raised. Sections 73 and 75 were treated as mandatory safeguards, and non-compliance was found to breach natural justice. The summary of show cause notice, the adjudication order, and the demand summary were therefore set aside. Case-Laws GST Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448802