https://www.taxtmi.com/caselaws?id=426161 Jharkhand HC quashed GST show-cause notices and summary orders for being vague and procedurally defective. The court found notices under section 73(1) lacked specific contraventions, making proper defense impossible. Authorities issued summary orders without proper adjudication, violating natural justice principles. The 100% penalty imposed contradicted section 73(9) provisions allowing maximum 10% penalty. Following precedent in NKAS Services case, the court held summary notices in Form GST DRC-01 cannot substitute proper show-cause notices under GST Act 2017. en-us Wed, 03 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426161 Jharkhand HC quashed GST show-cause notices and summary orders for being vague and procedurally defective. The court found notices under section 73(1) lacked specific contraventions, making proper defense impossible. Authorities issued summary orders without proper adjudication, violating natural justice principles. The 100% penalty imposed contradicted section 73(9) provisions allowing maximum 10% penalty. Following precedent in NKAS Services case, the court held summary notices in Form GST DRC-01 cannot substitute proper show-cause notices under GST Act 2017. Case-Laws GST Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426161