Tax Notice Invalidated for Failing Legal Standards; Court Upholds Right to Hearing and Proper Authentication Process.

Case-Laws – GST – Highlights – The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/SGST Acts. The impugned order was

Tax Notice Invalidated for Failing Legal Standards; Court Upholds Right to Hearing and Proper Authentication Process.
Case-Laws
GST
The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/SGST Acts. The impugned order was quashed as it violated principles of natural justice by not providing an opportunity of hearing u/s 75(4) before passing the order. The

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