https://www.taxtmi.com/caselaws?id=763249 The HC held that the Summary of the Show Cause Notice in GST DRC-01 cannot substitute a proper Show Cause Notice under Section 73(1) of the CGST/SGST Act. The attachment to the Summary is merely the Statement of determination of tax under Section 73(3) and does not fulfill the statutory requirement of issuing a Show Cause Notice. The impugned orders passed without issuing a valid Show Cause Notice and without providing an opportunity of hearing under Section 75(4) were held to be contrary to law. The court quashed the impugned order dated 31.12.2023 for violation of natural justice and procedural mandates. The petition was disposed of accordingly. en-us Fri, 29 Nov 2024 00:00:00 +0530 Fri, 25 Jul 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763249 The HC held that the Summary of the Show Cause Notice in GST DRC-01 cannot substitute a proper Show Cause Notice under Section 73(1) of the CGST/SGST Act. The attachment to the Summary is merely the Statement of determination of tax under Section 73(3) and does not fulfill the statutory requirement of issuing a Show Cause Notice. The impugned orders passed without issuing a valid Show Cause Notice and without providing an opportunity of hearing under Section 75(4) were held to be contrary to law. The court quashed the impugned order dated 31.12.2023 for violation of natural justice and procedural mandates. The petition was disposed of accordingly. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763249