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of <h1>GST Notice Invalidation: Procedural Defect Halts Recovery Proceedings Against Taxpayer Under Section 73</h1> <h3>SALUJA MOTORS PRIVATE LIMITED Versus STATE OF HIMACHAL PRADESH & ORS.</h3> SC ruled that a specific notice under GST Act was likely not served to the petitioner. The court issued a notice returnable in eight weeks, permitted ... Non-service of notice - violation of principles of natural justice - HELD THAT:- Prima facie, it appears that a specific notice under Section 73(1)/74(1) of the Central Goods and Services Tax Act, 2017 was not served upon the petitioner. Issue notice, returnable after eight weeks. The Supreme Court, through Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, observed that 'prima facie, it appears... a specific notice under Section 73(1)/74(1) of the Central Goods and Services Tax Act, 2017 was not served upon the petitioner.' Consequently, the Court issued a notice returnable after eight weeks and granted liberty to serve the Standing Counsel for the State of Himachal Pradesh. Meanwhile, the Court ordered that 'there shall not be any recovery.'
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