https://www.taxtmi.com/caselaws?id=772556 HC ruled that Summary of Show Cause Notice under Section 73 of AGST Act cannot substitute formal Show Cause Notice. The court found procedural violations in tax recovery proceedings, including lack of proper notice, absence of hearing opportunity, and non-compliance with statutory requirements. Impugned orders were quashed, with liberty granted to authorities to initiate fresh proceedings, ensuring procedural safeguards are followed. en-us Mon, 26 May 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772556 HC ruled that Summary of Show Cause Notice under Section 73 of AGST Act cannot substitute formal Show Cause Notice. The court found procedural violations in tax recovery proceedings, including lack of proper notice, absence of hearing opportunity, and non-compliance with statutory requirements. Impugned orders were quashed, with liberty granted to authorities to initiate fresh proceedings, ensuring procedural safeguards are followed. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772556