https://www.taxtmi.com/caselaws?id=775970 The HC held that a Summary of the Show Cause Notice in GST DRC-01 does not replace a proper SCN required under Section 73(1). The impugned orders passed without a duly authenticated SCN violated statutory requirements and principles of natural justice, as no proper hearing opportunity was provided per Section 75(4). The Court emphasized that the Proper Officer must issue a formal SCN, Statement, and final Order under Section 73, all properly authenticated, preferably digitally signed under Rule 26(3). The orders dated 29.04.2024 were set aside for non-compliance with these mandates. However, liberty was granted to the respondents to initiate fresh proceedings under Section 73 in accordance with the law. Petition allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 16:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775970 The HC held that a Summary of the Show Cause Notice in GST DRC-01 does not replace a proper SCN required under Section 73(1). The impugned orders passed without a duly authenticated SCN violated statutory requirements and principles of natural justice, as no proper hearing opportunity was provided per Section 75(4). The Court emphasized that the Proper Officer must issue a formal SCN, Statement, and final Order under Section 73, all properly authenticated, preferably digitally signed under Rule 26(3). The orders dated 29.04.2024 were set aside for non-compliance with these mandates. However, liberty was granted to the respondents to initiate fresh proceedings under Section 73 in accordance with the law. Petition allowed. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775970