{"id":70672,"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":"high-court-quashes-order-for-lack-of-proper-show-cause-notice-and-opportunity-of-hearing-in-gst-case","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70672","title":{"rendered":"High Court Quashes Order for Lack of Proper Show Cause Notice and Opportunity of Hearing in GST Case."},"content":{"rendered":"<p>High Court Quashes Order for Lack of Proper Show Cause Notice and Opportunity of Hearing in GST Case.<br \/>Case-Laws<br \/>GST<br \/>HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u\/s 73 of CGST\/SGST Act is invalid. Proper Show Cause Notice and Statement of tax determination u\/s 73(1) and 73(3) are mandatory requirements, in addition to Summary u\/r 142. Impugned order passed without issuing proper Show Cause Notice is contrary to Section 73 an<\/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=84511\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u\/s 73 of CGST\/SGST Act is invalid. Proper Show Cause Notice and Statement of tax determination u\/s 73(1) and 73(3)<\/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-70672","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70672","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=70672"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70672\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}