Proceedings under s.73(9) quashed for defective service; statutory hearing under s.75(4) held mandatory, fresh adjudication ordered
Case-Laws
GST
The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an “additional” tab did not constitute valid service under the WBGST/CGST regime, and the petitioner w
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