https://www.taxtmi.com/caselaws?id=447509 The HC quashed a Show Cause Notice under Section 73 of CGST Act due to lack of substantive evidence. The Notice was deemed vague, mechanically issued without proper investigation, and beyond limitation period. The Court set aside the Notice while preserving the Department's right to reinitiate proceedings in compliance with legal requirements. en-us Sat, 18 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447509 The HC quashed a Show Cause Notice under Section 73 of CGST Act due to lack of substantive evidence. The Notice was deemed vague, mechanically issued without proper investigation, and beyond limitation period. The Court set aside the Notice while preserving the Department's right to reinitiate proceedings in compliance with legal requirements. Case-Laws GST Sat, 18 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447509