Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142

Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142Case-LawsGSTHC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natura

Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142
Case-Laws
GST
HC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natural justice, as no proper and prior show cause notice under Section 73(1) was issued to the petitioner. Service of only a Summary of Show Cause Notice in Form GST DRC-01 and an Attachment to Determination of Tax was held not to satisfy

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