Improper Show Cause Notice Voided for Violating Natural Justice; Fresh Proceedings Allowed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was based on the grounds that the proper Show Cause Notice was not issued to the petitioner, violating principles of natural justice, and that no opportunity for a hearing was provided before imposing the demand. The court allows the respondents to initiate fresh proceedings in accordance with the law. - HC....