Summary Show Cause Notice in Form GST DRC-01 Cannot Replace Proper Notice Under Section 73(1) GST Act

Summary Show Cause Notice in Form GST DRC-01 Cannot Replace Proper Notice Under Section 73(1) GST ActCase-LawsGSTHC held that summary show cause notice (SCN) in Form GST DRC-01 cannot substitute proper SCN under Section 73(1) of AGST Act, 2017. The impugn

Summary Show Cause Notice in Form GST DRC-01 Cannot Replace Proper Notice Under Section 73(1) GST Act
Case-Laws
GST
HC held that summary show cause notice (SCN) in Form GST DRC-01 cannot substitute proper SCN under Section 73(1) of AGST Act, 2017. The impugned order was quashed as it violated principles of natural justice by failing to issue proper prior SCN as mandated. Court emphasized that compliance with Section 73(1-8, 10-11) and Rule 142(1) are prerequisites for valid orders under

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