https://www.taxtmi.com/article/detailed?id=16470 Proceedings under Section 74 of the CGST Act require a proper show cause notice, and the summary in Form GST DRC-01 cannot substitute for that notice. A tax determination sheet attached to DRC-01 is only supplementary and does not amount to valid initiation of proceedings. Principles of natural justice and Section 75(4) also require a reasonable opportunity of hearing where an adverse decision is contemplated, and an order passed without such notice and hearing is procedurally defective. en-us Fri, 22 May 2026 07:07:08 +0530 Fri, 22 May 2026 07:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16470 Proceedings under Section 74 of the CGST Act require a proper show cause notice, and the summary in Form GST DRC-01 cannot substitute for that notice. A tax determination sheet attached to DRC-01 is only supplementary and does not amount to valid initiation of proceedings. Principles of natural justice and Section 75(4) also require a reasonable opportunity of hearing where an adverse decision is contemplated, and an order passed without such notice and hearing is procedurally defective. Articles Goods and Services Tax - GST Fri, 22 May 2026 07:07:08 +0530 https://www.taxtmi.com/article/detailed?id=16470