https://www.taxtmi.com/caselaws?id=774913 The Gauhati HC disposed of a writ petition challenging tax proceedings under CGST Act, 2017. The court found violation of natural justice principles where authorities issued summary of show cause notice without proper SCN under section 73(1) and passed summary order without providing hearing opportunity to petitioner. Following precedent in Construction Catalysers Pvt. Ltd. case, the HC set aside both the summary show cause notice dated 12.12.2023 and summary order dated 22.04.2024, disposing of the petition in favor of petitioner. en-us Tue, 24 Jun 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774913 The Gauhati HC disposed of a writ petition challenging tax proceedings under CGST Act, 2017. The court found violation of natural justice principles where authorities issued summary of show cause notice without proper SCN under section 73(1) and passed summary order without providing hearing opportunity to petitioner. Following precedent in Construction Catalysers Pvt. Ltd. case, the HC set aside both the summary show cause notice dated 12.12.2023 and summary order dated 22.04.2024, disposing of the petition in favor of petitioner. Case-Laws GST Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774913