Tax Determination Order Quashed: Authority Failed to Issue Proper Show Cause Notice Under Section 73(1) of AGST Act
Case-Laws
GST
HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue compl
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