High Court Quashes Order for Lack of Proper Show Cause Notice and Opportunity of Hearing in GST Case.
Case-Laws
GST
HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice and Statement of tax determination u/s 73(1) and 73(3) are mandatory requirements, in addition to Summary u/r 142. Impugned order passed without issuing proper Show Cause Notice is contrary to Section 73 an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =