Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.

Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.Case-LawsGSTShow cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM

Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.
Case-Laws
GST
Show cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM GST DRC-01 cannot substitute a Show Cause Notice issued by the Proper Officer; consequently initiation and the impugned order were quashed. The court held that Show Cause Notice, Statement and Order under Section 73 must be issued by

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