https://www.taxtmi.com/caselaws?id=769248 HC held that issuance of only a summary of SCN and summary of order under s.73 CGST Act, without a proper SCN, order, or opportunity of hearing, violates principles of natural justice and statutory mandate. Relying on its earlier decision in Construction Catalysers, HC reiterated that summaries cannot substitute an authenticated SCN, statement, and order as required by s.73 and Rule 26(3) of the CGST Rules. Consequently, HC set aside the summary of SCN dated 08.12.2023 and the summary of order dated 30.04.2024, and disposed of the writ petition on those terms. en-us Fri, 11 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769248 HC held that issuance of only a summary of SCN and summary of order under s.73 CGST Act, without a proper SCN, order, or opportunity of hearing, violates principles of natural justice and statutory mandate. Relying on its earlier decision in Construction Catalysers, HC reiterated that summaries cannot substitute an authenticated SCN, statement, and order as required by s.73 and Rule 26(3) of the CGST Rules. Consequently, HC set aside the summary of SCN dated 08.12.2023 and the summary of order dated 30.04.2024, and disposed of the writ petition on those terms. Case-Laws GST Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769248