https://www.taxtmi.com/caselaws?id=761122 A proper prior show cause notice under section 73(1) of the Assam GST Act is a condition precedent to valid adjudication; a FORM GST DRC-01 summary and an attachment to determination of tax do not substitute that statutory notice. Rule 142(1)(a) requires the summary to accompany the notice, but the summary is not the notice itself. Where the mandatory notice procedure is not followed before an order under section 73(9), the adjudication is unsustainable; the authority may proceed afresh in accordance with law. en-us Fri, 25 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 21:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761122 A proper prior show cause notice under section 73(1) of the Assam GST Act is a condition precedent to valid adjudication; a FORM GST DRC-01 summary and an attachment to determination of tax do not substitute that statutory notice. Rule 142(1)(a) requires the summary to accompany the notice, but the summary is not the notice itself. Where the mandatory notice procedure is not followed before an order under section 73(9), the adjudication is unsustainable; the authority may proceed afresh in accordance with law. Case-Laws GST Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761122