GST officer's tax determination invalid due to improper show cause notice and denial of hearing opportunity under Section 73 and 75

GST officer’s tax determination invalid due to improper show cause notice and denial of hearing opportunity under Section 73 and 75Case-LawsGSTThe HC set aside the impugned order dated 19.12.2023, finding violations of natural justice principles and statu

GST officer's tax determination invalid due to improper show cause notice and denial of hearing opportunity under Section 73 and 75
Case-Laws
GST
The HC set aside the impugned order dated 19.12.2023, finding violations of natural justice principles and statutory requirements. The court held that the Proper Officer failed to issue a valid show cause notice under Section 73, as the summary in GST DRC-01 cannot substitute for a proper SCN. The determination of tax and attached order were d

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