Show Cause Notice under Section 73: summary notices do not substitute formal notice; order quashed, de novo proceedings allowed.
Case-Laws
GST
Summary attachments in GST DRC-01 do not replace a formal Show Cause Notice under Section 73; the Statement under s.73(3) is distinct and cannot substitute the s.73(1) notice, and initiation without a proper Show Cause Notice is invalid – resulting in quashing of the impugned order. Notices, Statements and orders under Section 73 must be issued a
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