https://www.taxtmi.com/caselaws?id=788078 Show cause notices under the tax code must be separately and validly issued by the Proper Officer and cannot be replaced by summaries or attached determinations; summaries in FORM GST DRC-01/DRC-07 and attached statements lack independent issuance and electronic authentication and therefore are not legally effective as SCNs or orders. Electronic/digital authentication of notices, certificates and orders is required to preserve validity. An adverse order passed without affording the affected party a personal hearing violates the requirement to grant hearing and principles of natural justice; the impugned order was set aside and fresh proceedings may be initiated subject to limitation adjustments. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788078 Show cause notices under the tax code must be separately and validly issued by the Proper Officer and cannot be replaced by summaries or attached determinations; summaries in FORM GST DRC-01/DRC-07 and attached statements lack independent issuance and electronic authentication and therefore are not legally effective as SCNs or orders. Electronic/digital authentication of notices, certificates and orders is required to preserve validity. An adverse order passed without affording the affected party a personal hearing violates the requirement to grant hearing and principles of natural justice; the impugned order was set aside and fresh proceedings may be initiated subject to limitation adjustments. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788078