{"id":73169,"date":"2025-09-10T08:39:56","date_gmt":"2025-09-10T03:09:56","guid":{"rendered":""},"modified":"2025-09-10T08:39:56","modified_gmt":"2025-09-10T03:09:56","slug":"order-under-section-73-set-aside-for-lack-of-formal-authenticated-scn-as-required-by-rule-142-1-a-natural-justice-breached","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73169","title":{"rendered":"Order under Section 73 set aside for lack of formal authenticated SCN as required by Rule 142(1)(a), natural justice breached"},"content":{"rendered":"<p>Order under Section 73 set aside for lack of formal authenticated SCN as required by Rule 142(1)(a), natural justice breached<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned order dated 28.04.2024, holding that proceedings under Section 73 were vitiated for failure to issue a formal, authenticated show-cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 or an attached statement of tax determination cannot substitute for a proper SCN. The court found<\/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=92393\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order under Section 73 set aside for lack of formal authenticated SCN as required by Rule 142(1)(a), natural justice breachedCase-LawsGSTThe HC set aside the impugned order dated 28.04.2024, holding that proceedings under Section 73 were vitiated for fail<\/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-73169","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73169","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=73169"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73169\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}