Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary Order

Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary Order https://www.taxtmi.com/highlights?id=87369 HC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found that issuing summaries without proper show cause notice under Section 73(1) and order under Section 73(9) of CGST Act, 2017 was procedurally incorrect. Following the precedent in Construction Catalysers Pvt. Ltd., the court determined that summary documents do not substitute formal legal notices and orders, which must be authenticated as per Rule 26(3) of the 2017 Rules. The petitioner was not provided adequate opportunity of hearing, rendering the proceedings invalid. en-us Fri, 11 Apr 2025 08:40:01 +0530 Fri, 11 Apr 2025 08:40:03 +0530 TaxTMI RSS Generator Procedural Flaws Invalidate Tax Notice: Lack of Natural Justice Principles Leads to Quashing of Summary Order https://www.taxtmi.com/highlights?id=87369 HC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found that issuing summaries without proper show cause notice under Section 73(1) and order under Section 73(9) of CGST Act, 2017 was procedurally incorrect. Following the precedent in Construction Catalysers Pvt. Ltd., the court determined that summary documents do not substitute formal legal notices and orders, which must be authenticated as per Rule 26(3) of the 2017 Rules. The petitioner was not provided adequate opportunity of hearing, rendering the proceedings invalid. Highlights GST Fri, 11 Apr 2025 08:40:01 +0530 https://www.taxtmi.com/highlights?id=87369