{"id":74329,"date":"2025-11-06T08:47:01","date_gmt":"2025-11-06T03:17:01","guid":{"rendered":""},"modified":"2025-11-06T08:47:01","modified_gmt":"2025-11-06T03:17:01","slug":"proceedings-under-s-73-9-quashed-for-defective-service-statutory-hearing-under-s-75-4-held-mandatory-fresh-adjudication-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74329","title":{"rendered":"Proceedings under s.73(9) quashed for defective service; statutory hearing under s.75(4) held mandatory, fresh adjudication ordered"},"content":{"rendered":"<p>Proceedings under s.73(9) quashed for defective service; statutory hearing under s.75(4) held mandatory, fresh adjudication ordered<br \/>Case-Laws<br \/>GST<br \/>The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer&#39;s failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an &#8220;additional&#8221; tab did not constitute valid service under the WBGST\/CGST regime, and the petitioner w<\/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=93928\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proceedings under s.73(9) quashed for defective service; statutory hearing under s.75(4) held mandatory, fresh adjudication orderedCase-LawsGSTThe HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cau<\/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-74329","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74329","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=74329"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74329\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}