https://www.taxtmi.com/caselaws?id=793506 Under the GST assessment scheme, final orders passed without the required DRC-01 notice under Section 74 were held procedurally defective and were treated as notices for fresh adjudication; those orders were set aside and remitted for de novo proceedings after due notice and hearing. In the other batch, the Court found that the taxpayer had already received inspection, intimation, notice and reply, and the record disclosed adequate material to invoke Section 74, so no procedural irregularity or want of foundation was made out. Those writ petitions were dismissed, leaving the assessment orders undisturbed. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793506 Under the GST assessment scheme, final orders passed without the required DRC-01 notice under Section 74 were held procedurally defective and were treated as notices for fresh adjudication; those orders were set aside and remitted for de novo proceedings after due notice and hearing. In the other batch, the Court found that the taxpayer had already received inspection, intimation, notice and reply, and the record disclosed adequate material to invoke Section 74, so no procedural irregularity or want of foundation was made out. Those writ petitions were dismissed, leaving the assessment orders undisturbed. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793506