https://www.taxtmi.com/caselaws?id=765813 A demand order under the Assam GST Act cannot stand where the proceedings were initiated only by Form GST DRC-01 with an attachment and no proper prior show cause notice was served. The statutory notice under Section 73(1) is the mandatory initiating step; the attached determination of tax functions only as a statement under Section 73(3) and cannot replace that notice. Because compliance with the sequence prescribed by Section 73 and Rule 142 is a condition precedent to a valid order under Section 73(9), the impugned demand was unsustainable and was set aside. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765813 A demand order under the Assam GST Act cannot stand where the proceedings were initiated only by Form GST DRC-01 with an attachment and no proper prior show cause notice was served. The statutory notice under Section 73(1) is the mandatory initiating step; the attached determination of tax functions only as a statement under Section 73(3) and cannot replace that notice. Because compliance with the sequence prescribed by Section 73 and Rule 142 is a condition precedent to a valid order under Section 73(9), the impugned demand was unsustainable and was set aside. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765813