2025 (6) TMI 669

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....that the respondent No. 3 has issued the summary of show cause notice dated 26.11.2024 without passing any order under Section 73(1) of the AGST Act, 2017. It is further case of the petitioner that he has sought for an opportunity of hearing, however, without giving any opportunity of hearing, the order dated 27.02.2025 has been passed. 3. Both the learned counsels for the parties submit that similar issue has already been dealt in Para 29 of the judgment and order (oral) dated 26.09.2024 passed by a Co-ordinate Bench in WP(C) No. 3912/2024 and other connected petitions (Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others). Accordingly, this writ petition is having similar issue, the determination made in said Construct....

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....nst the petitioners in the instant batch of writ petitions without the Show Cause Notice is bad in law and interfered with. (C) It is also noticed that the Show Cause Notice and the Statement in terms with Section 73(1) and 73(3) of both the Central Act or the State Act respectively are required to be issued only by the Proper Officer as defined in Section 2(91). Additionally, the order under Section 73(9) is also required to be passed by the Proper officer. The Summary of the Show Cause Notice, the Summary of the Statement under Section 73(3) and the Summary of the Order passed in terms with Section 73(9) are to be issued in GST DRC-01, GST DCR-02 and GST DRC-07 respectively. The issuance of the Summary of the Show Cause Notice, S....