https://www.taxtmi.com/caselaws?id=425148 The HC quashed show-cause notices issued under Section 73(1) of JGST Act 2017, finding them vague and violative of natural justice principles. The notices were in standard format without specific contraventions indicated, preventing petitioners from proper defense. The court held that summary notices in Form GST DRC-01 cannot substitute proper show-cause notices under Section 73(1). The authorities proceeded to issue summary orders without proper adjudication. All impugned notices and summary orders were quashed, and the petition was allowed. en-us Mon, 11 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425148 The HC quashed show-cause notices issued under Section 73(1) of JGST Act 2017, finding them vague and violative of natural justice principles. The notices were in standard format without specific contraventions indicated, preventing petitioners from proper defense. The court held that summary notices in Form GST DRC-01 cannot substitute proper show-cause notices under Section 73(1). The authorities proceeded to issue summary orders without proper adjudication. All impugned notices and summary orders were quashed, and the petition was allowed. Case-Laws GST Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425148