Section 73(1) mandates proper Show Cause Notice with e-signature; orders without it violate natural justice and are set aside.

Section 73(1) mandates proper Show Cause Notice with e-signature; orders without it violate natural justice and are set aside.Case-LawsGSTThe HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory an

Section 73(1) mandates proper Show Cause Notice with e-signature; orders without it violate natural justice and are set aside.
Case-Laws
GST
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be replaced by a summary in GST DRC-01 or by attaching the tax determination statement. The impugned orders passed under Section 73(9) without a valid SCN violated statutory requirements and principles of natural justice, pa

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