https://www.taxtmi.com/caselaws?id=772555 GST case involving procedural challenges in tax recovery proceedings. SC invalidated tax orders due to non-compliance with Section 73 of CGST Act. Key holdings: Summary notices cannot replace mandatory Show Cause Notices, proper authentication is required, and opportunity of hearing must be provided. SC quashed impugned orders but granted liberty to authorities to initiate fresh proceedings complying with statutory requirements. 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=772555 GST case involving procedural challenges in tax recovery proceedings. SC invalidated tax orders due to non-compliance with Section 73 of CGST Act. Key holdings: Summary notices cannot replace mandatory Show Cause Notices, proper authentication is required, and opportunity of hearing must be provided. SC quashed impugned orders but granted liberty to authorities to initiate fresh proceedings complying with statutory requirements. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772555