https://www.taxtmi.com/caselaws?id=791816 Proceedings under Section 73 of the Assam GST Act must begin with a prior show cause notice under Section 73(1), followed by the statutory statement and then the demand order; a summary in FORM GST DRC-01 is only ancillary and cannot replace the mandatory notice. An order issued without that foundational notice is legally infirm and the consequential actions cannot stand. The text also notes that fresh proceedings may be initiated in accordance with law, with the intervening period excluded for limitation while computing time for a new order under Section 73(10). en-us Wed, 13 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791816 Proceedings under Section 73 of the Assam GST Act must begin with a prior show cause notice under Section 73(1), followed by the statutory statement and then the demand order; a summary in FORM GST DRC-01 is only ancillary and cannot replace the mandatory notice. An order issued without that foundational notice is legally infirm and the consequential actions cannot stand. The text also notes that fresh proceedings may be initiated in accordance with law, with the intervening period excluded for limitation while computing time for a new order under Section 73(10). Case-Laws GST Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791816