Improperly issued tax notice without hearing opportunity quashed for violating statutory provisions.

Case-Laws – GST – Highlights – The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of proceedings u/s 73 without issuance of a proper Show Cau

Improperly issued tax notice without hearing opportunity quashed for violating statutory provisions.
Case-Laws
GST
The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of proceedings u/s 73 without issuance of a proper Show Cause Notice. The Summary is in addition to, but not a substitute for, a proper Show Cause Notice. The impugned order was passed without issuing a proper Sh

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