https://www.taxtmi.com/highlights?id=82812 Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates principles of natural justice. Mere issuance of a Summary of Show Cause Notice and Attachment to Determination of Tax does not comply with Section 73(1) and Rule 142(1) of AGST Rules, 2017. Section 73 mandates issuance of a Show Cause Notice by the proper officer, recording statements u/s 73(3), and passing orders u/s 73(9) by the proper officer. Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) is a prerequisite for a valid order u/s 73(9). Absence of a proper Show Cause Notice u/s 73(1) renders the impugned order unsustainable, necessitating its quashing by the High Court. en-us Tue, 05 Nov 2024 14:26:25 +0530 Tue, 05 Nov 2024 14:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82812 Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates principles of natural justice. Mere issuance of a Summary of Show Cause Notice and Attachment to Determination of Tax does not comply with Section 73(1) and Rule 142(1) of AGST Rules, 2017. Section 73 mandates issuance of a Show Cause Notice by the proper officer, recording statements u/s 73(3), and passing orders u/s 73(9) by the proper officer. Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) is a prerequisite for a valid order u/s 73(9). Absence of a proper Show Cause Notice u/s 73(1) renders the impugned order unsustainable, necessitating its quashing by the High Court. Highlights GST Tue, 05 Nov 2024 14:26:25 +0530 https://www.taxtmi.com/highlights?id=82812