Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be replaced by a summary in GST DRC-01 or by attaching the tax determination statement. The impugned orders passed under Section 73(9) without a valid SCN violated statutory requirements and principles of natural justice, particularly due to the absence of a hearing opportunity as mandated by Section 75(4). The Court emphasized the necessity of digital or e-signature authentication by the Proper Officer to ensure validity. Consequently, the impugned order dated 28.12.2023 was set aside. However, the respondents were permitted to initiate fresh proceedings under Section 73 in accordance with the law. The petition was allowed.
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be replaced by a summary in GST DRC-01 or by attaching the tax determination statement. The impugned orders passed under Section 73(9) without a valid SCN violated statutory requirements and principles of natural justice, particularly due to the absence of a hearing opportunity as mandated by Section 75(4). The Court emphasized the necessity of digital or e-signature authentication by the Proper Officer to ensure validity. Consequently, the impugned order dated 28.12.2023 was set aside. However, the respondents were permitted to initiate fresh proceedings under Section 73 in accordance with the law. The petition was allowed.
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