https://www.taxtmi.com/caselaws?id=418906 The HC set aside a show cause notice issued under Section 73 of the GST Act for failing to meet statutory requirements. The notice was issued in a generic format without striking out irrelevant portions and failed to specify the actual contraventions committed by the petitioner. Despite allegations that the petitioner received payments from government treasury for work contracts but reflected lesser liability in GSTR-3B returns, the notice did not disclose specific details about which contracts were allegedly not disclosed. The court held that the notice violated principles of natural justice by denying proper opportunity to defend, as it lacked essential ingredients of a valid show cause notice required under the Act. en-us Wed, 09 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418906 The HC set aside a show cause notice issued under Section 73 of the GST Act for failing to meet statutory requirements. The notice was issued in a generic format without striking out irrelevant portions and failed to specify the actual contraventions committed by the petitioner. Despite allegations that the petitioner received payments from government treasury for work contracts but reflected lesser liability in GSTR-3B returns, the notice did not disclose specific details about which contracts were allegedly not disclosed. The court held that the notice violated principles of natural justice by denying proper opportunity to defend, as it lacked essential ingredients of a valid show cause notice required under the Act. Case-Laws GST Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418906