Tax Authority's GST Demand Order Invalid Due to Missing Show Cause Notice Under Section 73 AGST Act
Case-Laws
GST
HC quashed the impugned order dated 30.12.2023 due to procedural non-compliance with Section 73 of AGST Act, 2017. The authority failed to issue a proper Show Cause Notice as mandated under Section 73(1), instead only serving a Summary Notice in Form GST DRC-01. The court emphasized that compliance with subsections (1) to (8) and (10) to (11) of Section 73, along with Rule 1
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