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...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
