https://www.taxtmi.com/caselaws?id=782311 A Section 73 demand order under the Assam GST Act is not sustainable where no proper prior show cause notice is issued and the taxpayer is served only with Form GST DRC-01 and an attachment styled as determination of tax. The statutory sequence under Section 73 treats the notice, the statement under Section 73(3), the order under Section 73(9), and the prescribed summaries as distinct procedural steps, and prior notice is a condition precedent to valid action. The impugned order was held unsustainable, quashed, and the authorities were left free to proceed afresh in accordance with law. en-us Wed, 29 Oct 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782311 A Section 73 demand order under the Assam GST Act is not sustainable where no proper prior show cause notice is issued and the taxpayer is served only with Form GST DRC-01 and an attachment styled as determination of tax. The statutory sequence under Section 73 treats the notice, the statement under Section 73(3), the order under Section 73(9), and the prescribed summaries as distinct procedural steps, and prior notice is a condition precedent to valid action. The impugned order was held unsustainable, quashed, and the authorities were left free to proceed afresh in accordance with law. Case-Laws GST Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782311