https://www.taxtmi.com/caselaws?id=788077 A summary in Form GST DRC-01 or an attached tax determination does not satisfy the statutory requirement for a show cause notice under the Act; the formal attributes of a Section 74(1) notice are distinct from a statement or summary, and the attachment cannot be treated as a substitute. Further, an adverse order contemplated without granting an opportunity of hearing violates the mandate of Section 75(4) and principles of natural justice; marking hearing fields as 'NA' while proceeding to an adverse decision nullifies procedural safeguards. Resulting orders lacking a proper SCN and hearing are vitiated; 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=788077 A summary in Form GST DRC-01 or an attached tax determination does not satisfy the statutory requirement for a show cause notice under the Act; the formal attributes of a Section 74(1) notice are distinct from a statement or summary, and the attachment cannot be treated as a substitute. Further, an adverse order contemplated without granting an opportunity of hearing violates the mandate of Section 75(4) and principles of natural justice; marking hearing fields as 'NA' while proceeding to an adverse decision nullifies procedural safeguards. Resulting orders lacking a proper SCN and hearing are vitiated; 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=788077