Section 73 of the CGST Act, 2017— Show Cause Notice –- The petitioner challenged SCN and impugned order issued Section 73 of the Act. The counsel for the petitioner submitted that the adjudication order is vitiated due to non-compliance of the principles of natural justice and failure to follow the procedure prescribed under Section 73 of the Act. The court observed that the impugned SCN as contained in Annexure-1 does not fulfill the ingredients of a proper show cause notice and amounts to violation of principles of natural justice.

Held that:- The Hon’ble High Court set aside the summary of the order as contained in Form GST DRC 07 dated 01.11.2021 as well as summary of SCN and also Garnishee notice dated 25.02.2022 and remanded the matter to the respondent to initiate a fresh proceeding in accordance with law after issuance of proper show cause notice under Section 73(1).