https://www.taxtmi.com/caselaws?id=800992 Service of a demand-cum-show-cause notice under the CGST framework defeats a claim of complete absence of notice or jurisdictional error, even though an electronic DRC-01 summary cannot replace the statutory notice. Form GST DRC-07 serves only as a summary of the adjudication order. Alleged discrepancies between the notice, order and DRC-07, non-compliance with statutory limits on adjudication, and denial of hearing require examination of the underlying records in statutory appellate proceedings. Disputed entitlement to input tax credit, including transaction genuineness and fulfilment of conditions, involves factual issues. Writ jurisdiction is ordinarily unavailable where an effective statutory appeal exists and no jurisdictional or natural-justice exception is established. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800992 Service of a demand-cum-show-cause notice under the CGST framework defeats a claim of complete absence of notice or jurisdictional error, even though an electronic DRC-01 summary cannot replace the statutory notice. Form GST DRC-07 serves only as a summary of the adjudication order. Alleged discrepancies between the notice, order and DRC-07, non-compliance with statutory limits on adjudication, and denial of hearing require examination of the underlying records in statutory appellate proceedings. Disputed entitlement to input tax credit, including transaction genuineness and fulfilment of conditions, involves factual issues. Writ jurisdiction is ordinarily unavailable where an effective statutory appeal exists and no jurisdictional or natural-justice exception is established. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800992