https://www.taxtmi.com/caselaws?id=778109 The HC held the impugned order under Section 73(9) invalid for failure to issue a proper show-cause notice as required by Section 73 and Rule 142(1)(a), finding the GST DRC-01/DRC-02 summaries cannot substitute for a SCN or statement of determination. The court found denial of a meaningful opportunity of hearing breached Section 75(4) and principles of natural justice. The impugned order dated 16.04.2024 was set aside, but the respondents were permitted to initiate fresh proceedings under Section 73 if so advised. en-us Fri, 05 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778109 The HC held the impugned order under Section 73(9) invalid for failure to issue a proper show-cause notice as required by Section 73 and Rule 142(1)(a), finding the GST DRC-01/DRC-02 summaries cannot substitute for a SCN or statement of determination. The court found denial of a meaningful opportunity of hearing breached Section 75(4) and principles of natural justice. The impugned order dated 16.04.2024 was set aside, but the respondents were permitted to initiate fresh proceedings under Section 73 if so advised. Case-Laws GST Fri, 05 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778109