https://www.taxtmi.com/caselaws?id=799627 Service of a statutory show cause notice is mandatory before tax, interest, and penalty may be determined under Section 74. The notice must state the foundational facts, proposed demand, and allegations, enabling the taxpayer to make an effective representation. An electronic summary in FORM GST DRC-01 or DRC-02 must accompany, rather than replace, that notice; correspondence, summons, and an order in FORM GST DRC-07 are also insufficient substitutes. Where no statutory notice is served, the denial of audi alteram partem invalidates the demand proceedings and requires the first appellate order to be set aside. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799627 Service of a statutory show cause notice is mandatory before tax, interest, and penalty may be determined under Section 74. The notice must state the foundational facts, proposed demand, and allegations, enabling the taxpayer to make an effective representation. An electronic summary in FORM GST DRC-01 or DRC-02 must accompany, rather than replace, that notice; correspondence, summons, and an order in FORM GST DRC-07 are also insufficient substitutes. Where no statutory notice is served, the denial of audi alteram partem invalidates the demand proceedings and requires the first appellate order to be set aside. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799627