{"id":71009,"date":"2025-02-25T08:24:04","date_gmt":"2025-02-25T02:54:04","guid":{"rendered":""},"modified":"2025-02-25T08:24:04","modified_gmt":"2025-02-25T02:54:04","slug":"gst-department-must-issue-detailed-show-cause-notice-under-section-73-1-summary-notice-alone-invalid","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71009","title":{"rendered":"GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone Invalid"},"content":{"rendered":"<p>GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone Invalid<br \/>Case-Laws<br \/>GST<br \/>HC held that issuance of only a Summary Show Cause Notice (SCN) in Form GST DRC-01 violates natural justice principles and fails to comply with Section 73(1) of AGST Act, 2017. The court emphasized that a Summary SCN cannot substitute a proper SCN as mandated under Section 73(1). The proper officer must issue a detailed SCN, statement under Section 73(3), and order under <\/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=86031\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone InvalidCase-LawsGSTHC held that issuance of only a Summary Show Cause Notice (SCN) in Form GST DRC-01 violates natural justice principles and fails to comply wi<\/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-71009","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71009","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=71009"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71009\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}