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of HC held that summary show cause notice (SCN) in Form GST DRC-01 cannot substitute proper SCN under Section 73(1) of AGST Act, 2017. The impugned order was quashed as it violated principles of natural justice by failing to issue proper prior SCN as mandated. Court emphasized that compliance with Section 73(1-8, 10-11) and Rule 142(1) are prerequisites for valid orders under Section 73(9). The proper officer must issue SCN, statement under Section 73(3), and final order under Section 73(9). Mere issuance of SCN summary and tax determination attachment without proper notice violates procedural requirements. Order dated 21.08.2024 set aside as legally unsustainable.
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