https://www.taxtmi.com/caselaws?id=765919 A demand order under Section 73 of the Assam GST Act could not be sustained where the taxpayer received only Form GST DRC-01 summary and an attachment, but no proper prior show cause notice. The statutory scheme requires service of a notice under Section 73(1), any necessary statement under Section 73(3), and then an order under Section 73(9) within time; the DRC-01 summary is only an accompaniment and not a substitute for notice. The order was also unsustainable for non-compliance with the hearing requirement under Section 75(4). The impugned demand was set aside, with liberty to proceed afresh in accordance with law. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 30 Oct 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765919 A demand order under Section 73 of the Assam GST Act could not be sustained where the taxpayer received only Form GST DRC-01 summary and an attachment, but no proper prior show cause notice. The statutory scheme requires service of a notice under Section 73(1), any necessary statement under Section 73(3), and then an order under Section 73(9) within time; the DRC-01 summary is only an accompaniment and not a substitute for notice. The order was also unsustainable for non-compliance with the hearing requirement under Section 75(4). The impugned demand was set aside, with liberty to proceed afresh in accordance with law. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765919