{"id":70670,"date":"2025-01-02T08:13:28","date_gmt":"2025-01-02T02:43:28","guid":{"rendered":""},"modified":"2025-01-02T08:13:28","modified_gmt":"2025-01-02T02:43:28","slug":"impugned-gst-order-quashed-for-lack-of-proper-show-cause-notice-violating-natural-justice-principles","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70670","title":{"rendered":"Impugned GST Order Quashed for Lack of Proper Show Cause Notice, Violating Natural Justice Principles."},"content":{"rendered":"<p>Impugned GST Order Quashed for Lack of Proper Show Cause Notice, Violating Natural Justice Principles.<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u\/ss 73 and 75(4) of CGST\/AGST Act. It held that summary of show cause notice without mentioning reasons cannot initiate proceedings u\/s 73. The attachment containing tax determination u\/s 73(3) cannot substitute show cause not<\/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=84509\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u\/ss 73 and 75(4) of CGST\/AGST Act. It held that summary of show cause notic<\/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-70670","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70670","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=70670"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70670\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}