A proper prior show cause notice under Section 73(1) is a...

A proper prior show cause notice under Section 73(1) is a condition precedent for a valid order under Section 73(9), and the summary in Form GST DRC-01 with an attachment does not substitute for that statutory notice. The High Court reiterated that the notice, statement under Section 73(3), and order under Section 73(9) must each be issued by the proper officer in the manner required by the statute and rules. As only the summary notice was issued, the impugned order was unsustainable in law and was set aside. The authorities were given liberty to proceed afresh in accordance with law, and the petitioner may raise all available grounds in those proceedings.

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