https://www.taxtmi.com/caselaws?id=773920 The HC quashed a summary show cause notice and order under Section 73 of the CGST Act, 2017, ruling that summary notices cannot substitute formal show cause notices required under Section 73(1). The Court held that only a Proper Officer can issue formal show cause notices, statements of determination, and orders as mandated by the statutory framework. The proceedings were deemed invalid due to non-compliance with procedural safeguards, including failure to provide opportunity of hearing under Section 75(4). The Court granted liberty to tax authorities to initiate fresh proceedings de novo while excluding the period of invalid proceedings from the limitation period under Section 73(10). en-us Tue, 24 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773920 The HC quashed a summary show cause notice and order under Section 73 of the CGST Act, 2017, ruling that summary notices cannot substitute formal show cause notices required under Section 73(1). The Court held that only a Proper Officer can issue formal show cause notices, statements of determination, and orders as mandated by the statutory framework. The proceedings were deemed invalid due to non-compliance with procedural safeguards, including failure to provide opportunity of hearing under Section 75(4). The Court granted liberty to tax authorities to initiate fresh proceedings de novo while excluding the period of invalid proceedings from the limitation period under Section 73(10). Case-Laws GST Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773920