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The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/SGST Acts. The impugned order was quashed as it violated principles of natural justice by not providing an opportunity of hearing u/s 75(4) before passing the order. The Court clarified that the Statement u/s 73(3) cannot be treated as a Show Cause Notice required u/s 73(1). Further, Rule 26(3) mandates authentication of the Show Cause Notice, Statement, and Order, which was not followed. Consequently, the impugned order was set aside and the petition disposed of on technical grounds of non-issuance of a proper Show Cause Notice and violation of statutory provisions.
The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/SGST Acts. The impugned order was quashed as it violated principles of natural justice by not providing an opportunity of hearing u/s 75(4) before passing the order. The Court clarified that the Statement u/s 73(3) cannot be treated as a Show Cause Notice required u/s 73(1). Further, Rule 26(3) mandates authentication of the Show Cause Notice, Statement, and Order, which was not followed. Consequently, the impugned order was set aside and the petition disposed of on technical grounds of non-issuance of a proper Show Cause Notice and violation of statutory provisions.
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