{"id":74992,"date":"2026-02-12T10:52:36","date_gmt":"2026-02-12T05:22:36","guid":{"rendered":""},"modified":"2026-02-12T10:52:36","modified_gmt":"2026-02-12T05:22:36","slug":"show-cause-notice-under-gst-found-invalid-when-not-issued-by-proper-officer-order-quashed-with-liberty-to-reinitiate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74992","title":{"rendered":"Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate."},"content":{"rendered":"<p>Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.<br \/>Case-Laws<br \/>GST<br \/>Show cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM GST DRC-01 cannot substitute a Show Cause Notice issued by the Proper Officer; consequently initiation and the impugned order were quashed. The court held that Show Cause Notice, Statement and Order under Section 73 must be issued by<\/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=96832\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.Case-LawsGSTShow cause proceedings under Section 73 were invalidated because the Statement of determination attached to the summary FORM <\/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-74992","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74992","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=74992"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74992\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}