https://www.taxtmi.com/highlights?id=84885 The HC quashed the impugned order dated 14.12.2023 for violation of principles of natural justice. The respondent failed to issue a proper and prior show cause notice prescribed u/s 73(1) of the Assam Goods and Services Tax Act, 2017 before passing the order. Mere issuance of a summary of show cause notice in Form GST DRC-01 was held to be non-compliance with Section 73(1) read with Rule 142(1)(a). Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) are prerequisites for a valid order u/s 73(9). en-us Wed, 15 Jan 2025 07:36:53 +0530 Wed, 15 Jan 2025 07:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84885 The HC quashed the impugned order dated 14.12.2023 for violation of principles of natural justice. The respondent failed to issue a proper and prior show cause notice prescribed u/s 73(1) of the Assam Goods and Services Tax Act, 2017 before passing the order. Mere issuance of a summary of show cause notice in Form GST DRC-01 was held to be non-compliance with Section 73(1) read with Rule 142(1)(a). Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) are prerequisites for a valid order u/s 73(9). Highlights GST Wed, 15 Jan 2025 07:36:53 +0530 https://www.taxtmi.com/highlights?id=84885