https://www.taxtmi.com/caselaws?id=764064 The HC held that issuance of the GST DRC-01 summary alone does not satisfy the mandatory Show Cause Notice requirement under Section 73; a proper Show Cause Notice and Statement (with mandatory authentication under Rule 26(3), e.g., digital signatures) must be issued by the Proper Officer. The court found denial of hearing in breach of Section 75(4) and principles of natural justice, noting unsigned attachments could not substitute for a valid notice. The impugned order dated 30.04.2024 was set aside and quashed; petition disposed. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 03 Nov 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764064 The HC held that issuance of the GST DRC-01 summary alone does not satisfy the mandatory Show Cause Notice requirement under Section 73; a proper Show Cause Notice and Statement (with mandatory authentication under Rule 26(3), e.g., digital signatures) must be issued by the Proper Officer. The court found denial of hearing in breach of Section 75(4) and principles of natural justice, noting unsigned attachments could not substitute for a valid notice. The impugned order dated 30.04.2024 was set aside and quashed; petition disposed. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764064