Statutory show cause notice service is mandatory; assessment based solely on an accompanying summary cannot stand.
Case-Laws
GST
Service of a statutory show cause notice under section 73 is mandatory; the notice must state the reasons for initiating proceedings. Rule 142 requires the statutory notice to be accompanied by a prescribed summary, but the summary cannot substitute for service of the notice itself. Where only the summary was served, the mandatory notice procedure was not complied with. The summary notice and assessment founded solely on it were quashed, while the competent authority retained liberty to issue a fresh statutory notice with its summary and proceed in accordance with law.
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