https://www.taxtmi.com/caselaws?id=778375 Proceedings under Section 73 of the CGST Act cannot be sustained unless preceded by a proper show cause notice. The Gauhati HC noted that no prior valid show cause notice had been issued before the demand-cum-show cause notice and consequential order, and the respondents accepted that defect. The impugned notice and order were therefore set aside, and the matter was remanded to the authority to initiate fresh proceedings in accordance with law if so advised. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778375 Proceedings under Section 73 of the CGST Act cannot be sustained unless preceded by a proper show cause notice. The Gauhati HC noted that no prior valid show cause notice had been issued before the demand-cum-show cause notice and consequential order, and the respondents accepted that defect. The impugned notice and order were therefore set aside, and the matter was remanded to the authority to initiate fresh proceedings in accordance with law if so advised. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778375