https://www.taxtmi.com/caselaws?id=775969 The HC held that a Summary of the Show Cause Notice (SCN) in GST DRC-01 does not substitute a proper SCN under Section 73(1) of the Act. The impugned orders passed without issuance of a duly authenticated SCN by the Proper Officer violated statutory requirements and principles of natural justice. The Court emphasized that the SCN must clearly state reasons and be issued at least three months before the deadline, and mere attachment of tax determination to the summary is insufficient. Further, failure to grant an opportunity of hearing as mandated under Section 75(4) rendered the orders invalid. The impugned order was set aside, but liberty was granted to initiate fresh proceedings in conformity with the law. Petition allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775969 The HC held that a Summary of the Show Cause Notice (SCN) in GST DRC-01 does not substitute a proper SCN under Section 73(1) of the Act. The impugned orders passed without issuance of a duly authenticated SCN by the Proper Officer violated statutory requirements and principles of natural justice. The Court emphasized that the SCN must clearly state reasons and be issued at least three months before the deadline, and mere attachment of tax determination to the summary is insufficient. Further, failure to grant an opportunity of hearing as mandated under Section 75(4) rendered the orders invalid. The impugned order was set aside, but liberty was granted to initiate fresh proceedings in conformity with the law. Petition allowed. Case-Laws GST Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775969