https://www.taxtmi.com/caselaws?id=780324 HC set aside the impugned order of 27.12.2023, holding that a summary in FORM GST DRC-01 and an attached Statement cannot substitute a duly issued, signed SCN required under Section 73 and Rule 142. The court found failure to provide a proper, authenticated SCN and a determinative hearing opportunity under Section 75(4), breaching natural justice. Rule 26(3)'s authentication requirement was held applicable by default pending specific rules for demand and recovery. The respondents are permitted to initiate fresh proceedings de novo under Section 73 if they so choose. en-us Fri, 17 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780324 HC set aside the impugned order of 27.12.2023, holding that a summary in FORM GST DRC-01 and an attached Statement cannot substitute a duly issued, signed SCN required under Section 73 and Rule 142. The court found failure to provide a proper, authenticated SCN and a determinative hearing opportunity under Section 75(4), breaching natural justice. Rule 26(3)'s authentication requirement was held applicable by default pending specific rules for demand and recovery. The respondents are permitted to initiate fresh proceedings de novo under Section 73 if they so choose. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780324