Proper Show Cause Notice under Section 73(1) is mandatory; orders without it violate natural justice and are quashed

Proper Show Cause Notice under Section 73(1) is mandatory; orders without it violate natural justice and are quashedCase-LawsGSTThe HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot b

Proper Show Cause Notice under Section 73(1) is mandatory; orders without it violate natural justice and are quashed
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 supplanted by a summary notice in GST DRC-01 or an attached tax determination statement. The impugned orders under Section 73(9) were quashed for lack of valid SCN issuance and failure to provide an opportunity of hearing as requir

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