https://www.taxtmi.com/caselaws?id=759680 The HC set aside impugned orders under Section 73(9) of the State Act, finding multiple procedural violations. The court held that summary show cause notices without proper show cause notices cannot validly initiate proceedings under Section 73. Orders passed without proper officer authentication were deemed ineffective. The court ruled that when no reply is filed to show cause notices, proper officers cannot pass adverse orders without providing hearing opportunities, as this would violate natural justice principles and render Section 75(4) redundant. The writ petitions were disposed of with orders set aside. en-us Thu, 26 Sep 2024 00:00:00 +0530 Wed, 13 May 2026 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759680 The HC set aside impugned orders under Section 73(9) of the State Act, finding multiple procedural violations. The court held that summary show cause notices without proper show cause notices cannot validly initiate proceedings under Section 73. Orders passed without proper officer authentication were deemed ineffective. The court ruled that when no reply is filed to show cause notices, proper officers cannot pass adverse orders without providing hearing opportunities, as this would violate natural justice principles and render Section 75(4) redundant. The writ petitions were disposed of with orders set aside. Case-Laws GST Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759680