{"id":74402,"date":"2025-11-17T08:36:48","date_gmt":"2025-11-17T03:06:48","guid":{"rendered":""},"modified":"2025-11-17T08:36:48","modified_gmt":"2025-11-17T03:06:48","slug":"show-cause-notice-under-s-130-issued-before-adjudication-under-ss-73-74-violates-s-35-s-122-s-130-notice-quashed-and-seizure-order-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74402","title":{"rendered":"Show-cause notice under s.130 issued before adjudication under ss.73\/74 violates s.35; s.122\/s.130 notice quashed and seizure order set aside"},"content":{"rendered":"<p>Show-cause notice under s.130 issued before adjudication under ss.73\/74 violates s.35; s.122\/s.130 notice quashed and seizure order set aside<br \/>Case-Laws<br \/>GST<br \/>HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73\/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the <\/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=94245\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show-cause notice under s.130 issued before adjudication under ss.73\/74 violates s.35; s.122\/s.130 notice quashed and seizure order set asideCase-LawsGSTHC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of<\/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-74402","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74402","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=74402"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74402\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}