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    <title>Improper Show Cause Notice Voided for Violating Natural Justice; Fresh Proceedings Allowed.</title>
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    <description>Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was based on the grounds that the proper Show Cause Notice was not issued to the petitioner, violating principles of natural justice, and that no opportunity for a hearing was provided before imposing the demand. The court allows the respondents to initiate fresh proceedings in accordance with the law. - HC</description>
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      <description>Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was based on the grounds that the proper Show Cause Notice was not issued to the petitioner, violating principles of natural justice, and that no opportunity for a hearing was provided before imposing the demand. The court allows the respondents to initiate fresh proceedings in accordance with the law. - HC</description>
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