Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached

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....The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticate notices (Rule 26(3) applied by default) and breach of Section 75(4)'s opportunity-to-be-heard mandate, amounting to violation of natural justice. The HC quashed the decision and granted the revenue liberty to institute fresh proceedings de novo under Section 73, if deemed appropriate.....