High Court Quashes Vague Show-Cause Notices u/s 73(1) of 2017 Act Due to Lack of Specifics.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any particulars have been struck off, nor specific contravention has been indicated to enable the petitioner to furnish a proper reply to defend itself. The show-cause notices can therefore, be termed as vague. - The impugned show-cause notices and Summary of the Show Cause Notice and Summary of Orders contained in Form GST DRC-07 are quashed - HC....