Summary SCN and Order Without Hearing Violates Natural Justice Under Section 73(1) of CGST Act

Summary SCN and Order Without Hearing Violates Natural Justice Under Section 73(1) of CGST ActCase-LawsGSTThe HC held that issuance of a summary of show cause notice (SCN) and summary of order without issuing a formal SCN under section 73(1) of the CGST A

Summary SCN and Order Without Hearing Violates Natural Justice Under Section 73(1) of CGST Act
Case-Laws
GST
The HC held that issuance of a summary of show cause notice (SCN) and summary of order without issuing a formal SCN under section 73(1) of the CGST Act, 2017, violated principles of natural justice by denying the petitioner an opportunity of hearing. Relying on precedent from Construction Catalysers Pvt. Ltd., the court found that an adverse order cannot be passed without affordi

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