https://www.taxtmi.com/caselaws?id=763141 The HC set aside a GST assessment order dated 31.12.2023 for violating natural justice principles. The court held that a summary of show cause notice with attached tax determination cannot substitute a proper show cause notice under Section 73 CGST/AGST Act 2017. The petitioner was denied the mandatory hearing opportunity under Section 75(4) despite written request. The court ruled that summary documents do not dispense with requirements for proper show cause notice, statement, and order authentication per Rule 26(3). The assessment was quashed for procedural violations, with liberty granted to authorities to initiate fresh proceedings if deemed appropriate. en-us Wed, 27 Nov 2024 00:00:00 +0530 Thu, 12 Dec 2024 17:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763141 The HC set aside a GST assessment order dated 31.12.2023 for violating natural justice principles. The court held that a summary of show cause notice with attached tax determination cannot substitute a proper show cause notice under Section 73 CGST/AGST Act 2017. The petitioner was denied the mandatory hearing opportunity under Section 75(4) despite written request. The court ruled that summary documents do not dispense with requirements for proper show cause notice, statement, and order authentication per Rule 26(3). The assessment was quashed for procedural violations, with liberty granted to authorities to initiate fresh proceedings if deemed appropriate. Case-Laws GST Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763141