https://www.taxtmi.com/caselaws?id=769872 The SC invalidated GST recovery proceedings due to procedural irregularities. The court held that summary notices in GST DRC-01 cannot substitute formal Show Cause Notices under Section 73(1) of CGST Act. Authorities must issue proper authenticated notices, provide hearing opportunities, and follow statutory requirements. The impugned orders were quashed, with liberty granted to initiate fresh proceedings complying with legal mandates. en-us Fri, 25 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769872 The SC invalidated GST recovery proceedings due to procedural irregularities. The court held that summary notices in GST DRC-01 cannot substitute formal Show Cause Notices under Section 73(1) of CGST Act. Authorities must issue proper authenticated notices, provide hearing opportunities, and follow statutory requirements. The impugned orders were quashed, with liberty granted to initiate fresh proceedings complying with legal mandates. Case-Laws GST Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769872