https://www.taxtmi.com/caselaws?id=791878 A demand order under the Assam GST Act, 2017 was found unsustainable because the proper officer had not served a valid prior show cause notice under Section 73(1). A summary in FORM GST DRC-01, even with an attachment showing tax determination, was held not to replace the statutory notice required by Section 73. The court noted that the prescribed sequence under Section 73-notice, any statement under sub-section (3), and then an order under sub-section (9)-had not been followed, and also referred to compliance with the hearing requirement in Section 75(4). The order was therefore set aside and quashed for breach of mandatory procedure. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 19 May 2026 08:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791878 A demand order under the Assam GST Act, 2017 was found unsustainable because the proper officer had not served a valid prior show cause notice under Section 73(1). A summary in FORM GST DRC-01, even with an attachment showing tax determination, was held not to replace the statutory notice required by Section 73. The court noted that the prescribed sequence under Section 73-notice, any statement under sub-section (3), and then an order under sub-section (9)-had not been followed, and also referred to compliance with the hearing requirement in Section 75(4). The order was therefore set aside and quashed for breach of mandatory procedure. Case-Laws GST Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791878