GST show cause notices recharacterised under Section 73, with fraud allegations redacted and pre-adjudication hearing safeguards required.

Show cause notices issued under Section 74(1) of the Central and State Goods and Services Tax Act, 2017 were directed to be treated as notices under Section 73(1), with allegations of fraud, wilful misstatement and suppression of facts scored off or redacted. The assessee was allowed six weeks to file a reply. Before adjudication, the authority was required to give prior notice of personal hearing, consider all submissions, and pass a reasoned order. If any judicial authorities were to be relied on, their list had to be furnished in advance so the assessee could meet or distinguish them during the hearing.

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Issues: Whether the show cause notices invoking fraud and suppression under Section 74(1) of the Central and State Goods and Services Tax Act, 2017 were to be treated as notices under Section 73(1) of that Act, and whether the adjudication had to proceed after redaction of those ations with a personal hearing and a reasoned order.

Analysis: The notices were directed to be treated as notices under Section 73(1) instead of Section 74(1), and the allegations of fraud, wilful misstatement, and suppression of facts were directed to be scored off or redacted. The appellant was permitted to file a reply within six weeks. The adjudicating authority was required to pass a reasoned order after considering all submissions and to grant a personal hearing with prior notice. If reliance was placed on any judgment of any court or tribunal, the list was to be furnished in advance so that the appellant could deal with or distinguish them during the hearing.

Conclusion: The challenge succeeded to the extent of recharacterising the notices and securing procedural safeguards before adjudication.

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