Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse charge.
Case-Laws
GST
GST adjudication under Section 73 requires a statutory show-cause notice; Form GST DRC-01 under Rule 142(1) must accompany, not replace, that notice. A final audit report or demand summary lacking the grounds of demand does not cure this substantive defect under Section 160. Section 75(4) also requires a personal hearing before an adverse decision, notwithstanding delayed submission of a reply. An appellate authority cannot sustain a demand on new reverse-charge or forward-charge grounds without notice and opportunity. Reverse charge on office-meal expenses requires proof of the applicable charging provision, taxable supply, value and liable person; outdoor catering is not a notified service under Section 9(3).
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