Impugned GST Order Quashed for Lack of Proper Show Cause Notice, Violating Natural Justice Principles.
Case-Laws
GST
The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of CGST/AGST Act. It held that summary of show cause notice without mentioning reasons cannot initiate proceedings u/s 73. The attachment containing tax determination u/s 73(3) cannot substitute show cause not
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