https://www.taxtmi.com/caselaws?id=763248 HC held that Summary of Show Cause Notice in GST DRC-01 cannot substitute proper Show Cause Notice under Section 73 CGST/AGST Act 2017. Court found proceedings initiated without valid Show Cause Notice violated natural justice principles and Section 75(4) as no hearing opportunity was provided. The attached tax determination statement under Section 73(3) cannot replace mandatory Show Cause Notice under Section 73(1). Order dated 17.04.2024 was set aside and quashed for non-compliance with procedural requirements and Rule 142(1)(a). Petition disposed of in petitioner's favor. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763248 HC held that Summary of Show Cause Notice in GST DRC-01 cannot substitute proper Show Cause Notice under Section 73 CGST/AGST Act 2017. Court found proceedings initiated without valid Show Cause Notice violated natural justice principles and Section 75(4) as no hearing opportunity was provided. The attached tax determination statement under Section 73(3) cannot replace mandatory Show Cause Notice under Section 73(1). Order dated 17.04.2024 was set aside and quashed for non-compliance with procedural requirements and Rule 142(1)(a). Petition disposed of in petitioner's favor. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763248