Court Sets Aside Orders for Lack of Proper Notice and Hearing Under State GST Act, Violating Sections 73, 75, and Rule 142.

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....The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show cause notice along with tax determination cannot substitute a valid show cause notice initiating proceedings u/s 73. The Court opined that the impugned orders were contrary to Section 73 and Rule 142(1)(a) as they were passed without issuing a proper show cause notice. Regarding the determination of tax and order attached to the summary, the Court held that as per Sections 73(3) and 73(9), only the proper officer can issue show cause notice, statement, and order. Section 2(91) defines the proper officer. Failure to authenticate by the proper officer renders the documents ineffe.........