GST Show Cause Notice Invalid: Lack of Detailed Reasons and Hearing Denial Under Section 73 and 75(4)

GST Show Cause Notice Invalid: Lack of Detailed Reasons and Hearing Denial Under Section 73 and 75(4)Case-LawsGSTHC set aside GST order due to procedural defects in show cause notice (SCN) issuance. Court held that merely attaching tax determination detai

GST Show Cause Notice Invalid: Lack of Detailed Reasons and Hearing Denial Under Section 73 and 75(4)
Case-Laws
GST
HC set aside GST order due to procedural defects in show cause notice (SCN) issuance. Court held that merely attaching tax determination details to SCN summary in Form GST DRC-01 does not constitute valid proceedings under Section 73. A proper SCN must specifically detail reasons for action and allow adequate opportunity for representation. Additionally, violation of Secti

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