Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary Order

Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary OrderCase-LawsGSTHC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found

Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary Order
Case-Laws
GST
HC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found that issuing summaries without proper show cause notice under Section 73(1) and order under Section 73(9) of CGST Act, 2017 was procedurally incorrect. Following the precedent in Construction Catalysers Pvt. Ltd., the court determine

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