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of <h1>Madhya Pradesh High Court Invalidates CGST Act Section 73 Notice for Procedural Flaws; Awards Petitioner Rs. 10,000 Costs.</h1> The Madhya Pradesh High Court addressed a writ petition challenging a show cause notice and subsequent demand order under Section 73 of the CGST Act. The petitioner argued that the notice lacked sufficient detail and violated the principle of audi alteram partem by providing only nine days for response instead of the usual 30 days. The court found procedural irregularities in the notice, emphasizing the need for a self-contained document and adequate response time. It ruled the notice invalid, allowing the Revenue to issue a new notice and awarded the petitioner Rs. 10,000 in costs.
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