https://www.taxtmi.com/article/detailed?id=13096 Authentication of notices and a meaningful opportunity to be heard are essential prerequisites to valid tax adjudication under the GST framework. Summaries uploaded in Forms GST DRC-01 and DRC-07 and unauthenticated attachments do not substitute for a properly issued Show Cause Notice or authenticated orders; authentication and signatures by the Proper Officer are required. Where the statutory scheme contemplates a hearing, authorities must provide a real opportunity to be heard and not rely solely on a reply provision with unspecified hearing particulars. en-us Sat, 09 Nov 2024 10:05:55 +0530 Sat, 09 Nov 2024 10:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13096 Authentication of notices and a meaningful opportunity to be heard are essential prerequisites to valid tax adjudication under the GST framework. Summaries uploaded in Forms GST DRC-01 and DRC-07 and unauthenticated attachments do not substitute for a properly issued Show Cause Notice or authenticated orders; authentication and signatures by the Proper Officer are required. Where the statutory scheme contemplates a hearing, authorities must provide a real opportunity to be heard and not rely solely on a reply provision with unspecified hearing particulars. Articles Goods and Services Tax - GST Sat, 09 Nov 2024 10:05:55 +0530 https://www.taxtmi.com/article/detailed?id=13096