https://www.taxtmi.com/caselaws?id=786359 Issuance of a summary in Form GST DRC-01 does not substitute the statutory requirement to issue a Show Cause Notice and a distinct Statement of determination under Section 73; those documents and any order under the same provision must be issued and authenticated by the Proper Officer as mandated and afford the taxpayer a personal hearing under Section 75(4). The impugned order was quashed for failure to comply with these requirements; the court permitted initiation of de novo proceedings, excluded the period from issuance of the summary notice to service of certified judgment for limitation reckoning, and directed defreezing of bank accounts. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 18:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786359 Issuance of a summary in Form GST DRC-01 does not substitute the statutory requirement to issue a Show Cause Notice and a distinct Statement of determination under Section 73; those documents and any order under the same provision must be issued and authenticated by the Proper Officer as mandated and afford the taxpayer a personal hearing under Section 75(4). The impugned order was quashed for failure to comply with these requirements; the court permitted initiation of de novo proceedings, excluded the period from issuance of the summary notice to service of certified judgment for limitation reckoning, and directed defreezing of bank accounts. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786359