Order set aside for failing Section 73 and Rule 142(1)(a) requirements; SCN and hearing under Section 75(4) mandatory
Case-Laws
GST
The HC held that the impugned order dated 16.04.2024 is set aside for noncompliance with Section 73 and Rule 142(1)(a) and for violation of the principles of natural justice under Section 75(4). The court found that a DRC-01 summary cannot substitute a proper Show Cause Notice; a distinct SCN and, where issued, a Statement under Section 73(3) are mandatory,
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