https://www.taxtmi.com/caselaws?id=773732 The HC quashed the summary show cause notice and order issued under GST procedures, ruling that summary documents in GST DRC forms cannot substitute formal notices and orders mandated under Sections 73(1) and 73(9) of the CGST Act. The court held that proceedings initiated without proper show cause notice are invalid, and passing orders without opportunity of hearing violates Section 75(4) and natural justice principles. While setting aside the impugned orders, the court granted liberty to revenue authorities to initiate fresh proceedings de novo if deemed fit, and directed exclusion of the period from limitation calculations under Section 73(10). en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 09:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773732 The HC quashed the summary show cause notice and order issued under GST procedures, ruling that summary documents in GST DRC forms cannot substitute formal notices and orders mandated under Sections 73(1) and 73(9) of the CGST Act. The court held that proceedings initiated without proper show cause notice are invalid, and passing orders without opportunity of hearing violates Section 75(4) and natural justice principles. While setting aside the impugned orders, the court granted liberty to revenue authorities to initiate fresh proceedings de novo if deemed fit, and directed exclusion of the period from limitation calculations under Section 73(10). Case-Laws GST Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773732