https://www.taxtmi.com/article/detailed?id=17466 Section 74 requires service of a statutory show cause notice before a fraud-based GST demand can be determined. The notice must specify the proposed tax, interest and penalty and disclose the transactions, evidence, legal provisions and foundational facts supporting allegations of fraud, wilful misstatement or suppression. Search materials, summons, personal hearings and Form GST DRC-07 cannot replace that notice. Forms GST DRC-01 and DRC-02 are only electronic summaries supporting a notice or statement, while DRC-07 communicates an adjudicated liability. A hearing or appeal cannot cure the absence of an effective opportunity to answer a properly framed charge. en-us Sat, 26 Sep 2026 08:31:25 +0530 Sat, 26 Sep 2026 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17466 Section 74 requires service of a statutory show cause notice before a fraud-based GST demand can be determined. The notice must specify the proposed tax, interest and penalty and disclose the transactions, evidence, legal provisions and foundational facts supporting allegations of fraud, wilful misstatement or suppression. Search materials, summons, personal hearings and Form GST DRC-07 cannot replace that notice. Forms GST DRC-01 and DRC-02 are only electronic summaries supporting a notice or statement, while DRC-07 communicates an adjudicated liability. A hearing or appeal cannot cure the absence of an effective opportunity to answer a properly framed charge. Articles Goods and Services Tax - GST Sat, 26 Sep 2026 08:31:25 +0530 https://www.taxtmi.com/article/detailed?id=17466