{"id":70357,"date":"2024-11-05T14:26:25","date_gmt":"2024-11-05T08:56:25","guid":{"rendered":""},"modified":"2024-11-05T14:26:25","modified_gmt":"2024-11-05T08:56:25","slug":"failure-to-issue-proper-show-cause-notice-under-gst-act-violates-natural-justice-court-quashes-unsustainable-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70357","title":{"rendered":"Failure to Issue Proper Show Cause Notice Under GST Act Violates Natural Justice, Court Quashes Unsustainable Order."},"content":{"rendered":"<p>Failure to Issue Proper Show Cause Notice Under GST Act Violates Natural Justice, Court Quashes Unsustainable Order.<br \/>Case-Laws<br \/>GST<br \/>Non-issuance of a proper Show Cause Notice u\/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u\/s 73(9) violates principles of natural justice. Mere issuance of a Summary of Show Cause Notice and Attachment to Determination of Tax does not comply with Section 73(1) and Rule 142(1) of AGST Rules, 2017. Secti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82812\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Non-issuance of a proper Show Cause Notice u\/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u\/s 73(9) violates principles of natural justice. Mere issuance of a Summary <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70357","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70357"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70357\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}