https://www.taxtmi.com/caselaws?id=764660 Service of a summary notice in Form GST DRC-01 and the attachment to determination of tax does not substitute for a proper show cause notice under Section 73(1) of the Assam GST Act. The statutory scheme requires issuance of the notice, the statement under Section 73(3), and the demand order under Section 73(9) in the prescribed manner, and compliance with this procedure is a condition precedent to a valid demand. Because no prior show cause notice was issued and the mandatory procedure, including opportunity of hearing, was not duly followed, the demand order could not be sustained and was quashed, with liberty to initiate proceedings afresh in accordance with law. en-us Mon, 06 Jan 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764660 Service of a summary notice in Form GST DRC-01 and the attachment to determination of tax does not substitute for a proper show cause notice under Section 73(1) of the Assam GST Act. The statutory scheme requires issuance of the notice, the statement under Section 73(3), and the demand order under Section 73(9) in the prescribed manner, and compliance with this procedure is a condition precedent to a valid demand. Because no prior show cause notice was issued and the mandatory procedure, including opportunity of hearing, was not duly followed, the demand order could not be sustained and was quashed, with liberty to initiate proceedings afresh in accordance with law. Case-Laws GST Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764660