https://www.taxtmi.com/caselaws?id=774200 The Gauhati HC set aside an order passed under Section 73(9) of the State Act, holding it violated principles of natural justice. The court determined that merely issuing a summary in GST DRC-01 cannot replace a proper Show Cause Notice (SCN) as required under Section 73. The proper officer must issue a separate, authenticated SCN clearly stating reasons and circumstances. The court found the impugned order invalid as it was passed without proper SCN, lacked authentication by the proper officer, and failed to provide adequate opportunity for personal hearing as mandated under Section 75(4), violating natural justice principles. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774200 The Gauhati HC set aside an order passed under Section 73(9) of the State Act, holding it violated principles of natural justice. The court determined that merely issuing a summary in GST DRC-01 cannot replace a proper Show Cause Notice (SCN) as required under Section 73. The proper officer must issue a separate, authenticated SCN clearly stating reasons and circumstances. The court found the impugned order invalid as it was passed without proper SCN, lacked authentication by the proper officer, and failed to provide adequate opportunity for personal hearing as mandated under Section 75(4), violating natural justice principles. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774200