https://www.taxtmi.com/caselaws?id=772232 A summary of show cause notice in GST DRC-01 cannot replace the statutory show cause notice under Section 73(1) of the Assam GST Act, and a summary of order cannot stand in place of the statutory adjudication process. The Court reiterated that proceedings under Section 73 must be issued by the Proper Officer and that Section 75(4) requires an opportunity of hearing before adverse action is taken. On this procedural invalidity, the summary notice dated 29.11.2024 and summary order dated 28.02.2025 were set aside and quashed, with liberty to start fresh proceedings in accordance with law. en-us Mon, 26 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772232 A summary of show cause notice in GST DRC-01 cannot replace the statutory show cause notice under Section 73(1) of the Assam GST Act, and a summary of order cannot stand in place of the statutory adjudication process. The Court reiterated that proceedings under Section 73 must be issued by the Proper Officer and that Section 75(4) requires an opportunity of hearing before adverse action is taken. On this procedural invalidity, the summary notice dated 29.11.2024 and summary order dated 28.02.2025 were set aside and quashed, with liberty to start fresh proceedings in accordance with law. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772232