https://www.taxtmi.com/caselaws?id=795629 A summary notice under Section 74(1) must specify the proposed tax liability and the grounds of fraud, wilful misstatement, or suppression. A notice that merely reproduces the statutory language without specific reasons, while withholding documents required by the taxpayer to respond, prevents effective participation and cannot support recovery or bank-account attachment. The defect in this foundational notice cannot be cured through appellate or revisional proceedings. The notice, consequential recovery order, and attachment were therefore treated as invalid, with fresh proceedings permissible only on a reasoned notice and in accordance with law. en-us Thu, 16 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795629 A summary notice under Section 74(1) must specify the proposed tax liability and the grounds of fraud, wilful misstatement, or suppression. A notice that merely reproduces the statutory language without specific reasons, while withholding documents required by the taxpayer to respond, prevents effective participation and cannot support recovery or bank-account attachment. The defect in this foundational notice cannot be cured through appellate or revisional proceedings. The notice, consequential recovery order, and attachment were therefore treated as invalid, with fresh proceedings permissible only on a reasoned notice and in accordance with law. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795629