https://www.taxtmi.com/caselaws?id=766461 A GST demand under Section 73 of the Assam Goods and Services Tax Act, 2017 was held invalid because no proper prior show cause notice under Section 73(1) had been served. The court held that the summary in Form GST DRC-01 under Rule 142(1)(a) is only an accompanying summary and cannot replace the mandatory notice, and that an attachment determining tax functions as a statement under Section 73(3), not a substitute for notice. Compliance with the prescribed procedure was a condition precedent to a valid Section 73(9) order, so the impugned order was set aside and quashed. en-us Tue, 18 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766461 A GST demand under Section 73 of the Assam Goods and Services Tax Act, 2017 was held invalid because no proper prior show cause notice under Section 73(1) had been served. The court held that the summary in Form GST DRC-01 under Rule 142(1)(a) is only an accompanying summary and cannot replace the mandatory notice, and that an attachment determining tax functions as a statement under Section 73(3), not a substitute for notice. Compliance with the prescribed procedure was a condition precedent to a valid Section 73(9) order, so the impugned order was set aside and quashed. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766461