https://www.taxtmi.com/caselaws?id=764708 The HC held that procedural requirements under GST Act are mandatory and failure to comply invalidates subsequent actions. The petitioner was denied natural justice as no proper show cause notice was served, preventing defense presentation. The court ruled that when statutes prescribe specific procedures, authorities must follow them exactly, especially in quasi-judicial matters. Citing established precedent, the court found that subsequent reminders cannot cure inherent procedural defects. The assessing officer's order was deemed defective for non-compliance with mandatory notice requirements. The court directed that the impugned order be treated as proper notice under Section 73 GST Act, allowing petitioner to file objections and present documents before the assessing authority. en-us Tue, 03 Dec 2024 00:00:00 +0530 Thu, 16 Jan 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764708 The HC held that procedural requirements under GST Act are mandatory and failure to comply invalidates subsequent actions. The petitioner was denied natural justice as no proper show cause notice was served, preventing defense presentation. The court ruled that when statutes prescribe specific procedures, authorities must follow them exactly, especially in quasi-judicial matters. Citing established precedent, the court found that subsequent reminders cannot cure inherent procedural defects. The assessing officer's order was deemed defective for non-compliance with mandatory notice requirements. The court directed that the impugned order be treated as proper notice under Section 73 GST Act, allowing petitioner to file objections and present documents before the assessing authority. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764708