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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC quashed the impugned order dated 14.12.2023 for violation of principles of natural justice. The respondent failed to issue a proper and prior show cause notice prescribed u/s 73(1) of the Assam Goods and Services Tax Act, 2017 before passing the order. Mere issuance of a summary of show cause notice in Form GST DRC-01 was held to be non-compliance with Section 73(1) read with Rule 142(1)(a). Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) are prerequisites for a valid order u/s 73(9).

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