{"id":76643,"date":"2026-09-16T08:38:35","date_gmt":"2026-09-16T08:38:35","guid":{"rendered":""},"modified":"2026-09-16T08:38:35","modified_gmt":"2026-09-16T08:38:35","slug":"valid-show-cause-notice-is-indispensable-to-gst-adjudication-drc-01-cannot-replace-notice-addressed-to-the-taxable-person","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76643","title":{"rendered":"Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person."},"content":{"rendered":"<p>Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103821\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person.Case-LawsGSTService of a valid show cause notice upon the person chargeable with tax is presented as indispensable to GST demand &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76643","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76643"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76643\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}