https://www.taxtmi.com/caselaws?id=763247 HC set aside GST assessment order for violating natural justice principles. Court held that Summary of Show Cause Notice in GST DRC-01 with attached tax determination cannot substitute proper Show Cause Notice required under Section 73(1) of CGST/AGST Act, 2017. Petitioner was denied mandatory hearing opportunity under Section 75(4) before order issuance. Court ruled that Statement of tax determination under Section 73(3) differs from Show Cause Notice under Section 73(1), and both are required for valid proceedings. Assessment order quashed due to procedural violations and lack of proper notice. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763247 HC set aside GST assessment order for violating natural justice principles. Court held that Summary of Show Cause Notice in GST DRC-01 with attached tax determination cannot substitute proper Show Cause Notice required under Section 73(1) of CGST/AGST Act, 2017. Petitioner was denied mandatory hearing opportunity under Section 75(4) before order issuance. Court ruled that Statement of tax determination under Section 73(3) differs from Show Cause Notice under Section 73(1), and both are required for valid proceedings. Assessment order quashed due to procedural violations and lack of proper notice. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763247