https://www.taxtmi.com/article/detailed?id=14939 The FORM GST DRC-01 summary is supplementary and does not substitute for a formal, duly authenticated Show Cause Notice required under Section 73. A computation or statement of tax determination attached to DRC-01 cannot itself initiate proceedings; the Proper Officer must issue a proper notice stating reasons and must afford the taxpayer a reasonable opportunity to be heard as mandated by Section 75(4). Procedural deficiencies such as absence of authentication and omission of hearing particulars undermine initiation and adverse orders. en-us Sat, 09 Aug 2025 09:30:48 +0530 Sat, 09 Aug 2025 09:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14939 The FORM GST DRC-01 summary is supplementary and does not substitute for a formal, duly authenticated Show Cause Notice required under Section 73. A computation or statement of tax determination attached to DRC-01 cannot itself initiate proceedings; the Proper Officer must issue a proper notice stating reasons and must afford the taxpayer a reasonable opportunity to be heard as mandated by Section 75(4). Procedural deficiencies such as absence of authentication and omission of hearing particulars undermine initiation and adverse orders. Articles Goods and Services Tax - GST Sat, 09 Aug 2025 09:30:48 +0530 https://www.taxtmi.com/article/detailed?id=14939