https://www.taxtmi.com/caselaws?id=766462 A summary in Form GST DRC-01 cannot substitute the statutory show cause notice required to initiate proceedings under Section 73 of the Assam GST Act. The proper officer must first serve a valid prior notice, and compliance with the hearing requirement under Section 75(4) is a condition precedent to a lawful order under Section 73(9). Because the mandatory pre-condition of prior notice was not met, the impugned order was unsustainable and was set aside. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766462 A summary in Form GST DRC-01 cannot substitute the statutory show cause notice required to initiate proceedings under Section 73 of the Assam GST Act. The proper officer must first serve a valid prior notice, and compliance with the hearing requirement under Section 75(4) is a condition precedent to a lawful order under Section 73(9). Because the mandatory pre-condition of prior notice was not met, the impugned order was unsustainable and was set aside. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766462