https://www.taxtmi.com/caselaws?id=788076 Impugned GST proceedings failed because a distinct, duly issued and authenticated show cause notice was not issued as required; summaries in FORM GST DRC-01/DRC-07 are supplementary and cannot substitute for the primary SCN, and attachments lacking electronic authentication by the proper officer under the rules have no legal efficacy. Further, adverse orders were passed without affording the statutorily mandated opportunity of hearing, contrary to the hearing safeguard and principles of natural justice. Resulting orders were set aside and fresh proceedings under the tax provision may be initiated subject to limitation computation rules. 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=788076 Impugned GST proceedings failed because a distinct, duly issued and authenticated show cause notice was not issued as required; summaries in FORM GST DRC-01/DRC-07 are supplementary and cannot substitute for the primary SCN, and attachments lacking electronic authentication by the proper officer under the rules have no legal efficacy. Further, adverse orders were passed without affording the statutorily mandated opportunity of hearing, contrary to the hearing safeguard and principles of natural justice. Resulting orders were set aside and fresh proceedings under the tax provision may be initiated subject to limitation computation rules. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788076