GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone Invalid

GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone InvalidCase-LawsGSTHC held that issuance of only a Summary Show Cause Notice (SCN) in Form GST DRC-01 violates natural justice principles and fails to comply wi

GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone Invalid
Case-Laws
GST
HC held that issuance of only a Summary Show Cause Notice (SCN) in Form GST DRC-01 violates natural justice principles and fails to comply with Section 73(1) of AGST Act, 2017. The court emphasized that a Summary SCN cannot substitute a proper SCN as mandated under Section 73(1). The proper officer must issue a detailed SCN, statement under Section 73(3), and order under

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