https://www.taxtmi.com/caselaws?id=768712 SC invalidated summary tax proceedings under CGST Act for procedural non-compliance. The court found that issuing a summary show cause notice and order without formal notice, without providing a hearing opportunity, violated statutory requirements. The proceedings were set aside due to breach of natural justice principles and failure to follow prescribed legal procedures under Sections 73(1), 73(9), and 75(4) of the Act. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 10 Apr 2025 11:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768712 SC invalidated summary tax proceedings under CGST Act for procedural non-compliance. The court found that issuing a summary show cause notice and order without formal notice, without providing a hearing opportunity, violated statutory requirements. The proceedings were set aside due to breach of natural justice principles and failure to follow prescribed legal procedures under Sections 73(1), 73(9), and 75(4) of the Act. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768712