Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73

The Madras High Court quashed a GST Section 73 order issued based on Form GST DRC-01 without an accompanying Show Cause Notice (SCN). The court ruled that the issuance of Form GST DRC-01, which is intended to initiate recovery proceedings, must be preceded by a SCN to comply with legal requirements. The absence of a SCN renders the Form GST DRC-01 invalid and the subsequent order unenforceable. This decision underscores the necessity for procedural adherence in GST enforcement actions and highlights the right of taxpayers to be notified before recovery measures are implemented.