{"id":74238,"date":"2025-10-28T08:33:52","date_gmt":"2025-10-28T03:03:52","guid":{"rendered":""},"modified":"2025-10-28T08:33:52","modified_gmt":"2025-10-28T03:03:52","slug":"initiation-under-section-73-unlawful-for-lack-of-authenticated-show-cause-notice-rule-142-1-a-rule-26-3-section-75-4-breached","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74238","title":{"rendered":"Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached"},"content":{"rendered":"<p>Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticat<\/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=93627\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breachedCase-LawsGSTThe HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for<\/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-74238","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74238","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=74238"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74238\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}