https://www.taxtmi.com/caselaws?id=802054 GST demand adjudication under Section 73 requires a substantive show-cause notice specifying the proposed liability; Form GST DRC-01 is only a statutory summary and cannot replace that notice. An adverse order also requires a personal hearing under Section 75(4), irrespective of delay in filing a reply. First appellate review cannot sustain a demand on new factual or legal grounds not contained in the original charge, without notice and an opportunity to respond. Reverse-charge liability for office-meal expenses requires an identified statutory basis, notified supplies where Section 9(3) applies, and proof of the taxable supply, value, and liable person. Absence of DIN or RFN in electronically communicated proceedings does not itself invalidate communications where the applicable requirements do not govern them. en-us Tue, 27 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802054 GST demand adjudication under Section 73 requires a substantive show-cause notice specifying the proposed liability; Form GST DRC-01 is only a statutory summary and cannot replace that notice. An adverse order also requires a personal hearing under Section 75(4), irrespective of delay in filing a reply. First appellate review cannot sustain a demand on new factual or legal grounds not contained in the original charge, without notice and an opportunity to respond. Reverse-charge liability for office-meal expenses requires an identified statutory basis, notified supplies where Section 9(3) applies, and proof of the taxable supply, value, and liable person. Absence of DIN or RFN in electronically communicated proceedings does not itself invalidate communications where the applicable requirements do not govern them. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802054