Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person.

Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person. https://www.taxtmi.com/highlights?id=103821 Service of a valid show cause notice upon the person chargeable with tax is presented as indispensable to GST demand adjudication. Section 73(1) requires notice to that person, while Form GST DRC-01 under Rule 142(1)(a) operates only as an electronic summary of the notice. The notice must specify the allegations, proposed liability and factual basis, enabling an effective response. A DRC-01 merely tabulating tax dues, particularly when accompanied by a notice addressed to another taxpayer, does not provide the required cause or opportunity of defence and cannot replace the statutory notice. Defective notice undermines consequential demand and appellate proceedings. en-us Wed, 16 Sep 2026 08:38:35 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person. https://www.taxtmi.com/highlights?id=103821 Service of a valid show cause notice upon the person chargeable with tax is presented as indispensable to GST demand adjudication. Section 73(1) requires notice to that person, while Form GST DRC-01 under Rule 142(1)(a) operates only as an electronic summary of the notice. The notice must specify the allegations, proposed liability and factual basis, enabling an effective response. A DRC-01 merely tabulating tax dues, particularly when accompanied by a notice addressed to another taxpayer, does not provide the required cause or opportunity of defence and cannot replace the statutory notice. Defective notice undermines consequential demand and appellate proceedings. Highlights GST Wed, 16 Sep 2026 08:38:35 +0530 https://www.taxtmi.com/highlights?id=103821