Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
HC held that issuance of only a Summary Show Cause Notice (SCN) in Form GST DRC-01 violates natural justice principles and fails to comply with Section 73(1) of AGST Act, 2017. The court emphasized that a Summary SCN cannot substitute a proper SCN as mandated under Section 73(1). The proper officer must issue a detailed SCN, statement under Section 73(3), and order under Section 73(9). Compliance with subsections (1) to (8) and (10) to (11) of Section 73 and Rule 142(1) are prerequisite conditions for a valid order under Section 73(9). Consequently, the impugned order dated 21.08.2024 was quashed due to non-issuance of proper SCN.
HC held that issuance of only a Summary Show Cause Notice (SCN) in Form GST DRC-01 violates natural justice principles and fails to comply with Section 73(1) of AGST Act, 2017. The court emphasized that a Summary SCN cannot substitute a proper SCN as mandated under Section 73(1). The proper officer must issue a detailed SCN, statement under Section 73(3), and order under Section 73(9). Compliance with subsections (1) to (8) and (10) to (11) of Section 73 and Rule 142(1) are prerequisite conditions for a valid order under Section 73(9). Consequently, the impugned order dated 21.08.2024 was quashed due to non-issuance of proper SCN.
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