{"id":70920,"date":"2025-02-10T07:50:21","date_gmt":"2025-02-10T02:20:21","guid":{"rendered":""},"modified":"2025-02-10T07:50:21","modified_gmt":"2025-02-10T02:20:21","slug":"tax-determination-order-quashed-authority-failed-to-issue-proper-show-cause-notice-under-section-73-1-of-agst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70920","title":{"rendered":"Tax Determination Order Quashed: Authority Failed to Issue Proper Show Cause Notice Under Section 73(1) of AGST Act"},"content":{"rendered":"<p>Tax Determination Order Quashed: Authority Failed to Issue Proper Show Cause Notice Under Section 73(1) of AGST Act<br \/>Case-Laws<br \/>GST<br \/>HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue compl<\/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=85623\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Determination Order Quashed: Authority Failed to Issue Proper Show Cause Notice Under Section 73(1) of AGST ActCase-LawsGSTHC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Sho<\/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-70920","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70920","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=70920"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70920\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}