https://www.taxtmi.com/caselaws?id=772232 HC quashed GST tax recovery proceedings for procedural non-compliance. The court found that a Summary Show Cause Notice cannot replace a formal Show Cause Notice under Section 73(1) of AGST Act. The authorities failed to provide opportunity of hearing and issue proper authenticated notices by the Proper Officer. HC set aside the impugned orders and granted liberty to initiate fresh proceedings, excluding the invalid period from limitation calculations. en-us Mon, 26 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772232 HC quashed GST tax recovery proceedings for procedural non-compliance. The court found that a Summary Show Cause Notice cannot replace a formal Show Cause Notice under Section 73(1) of AGST Act. The authorities failed to provide opportunity of hearing and issue proper authenticated notices by the Proper Officer. HC set aside the impugned orders and granted liberty to initiate fresh proceedings, excluding the invalid period from limitation calculations. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772232