Section 73 of the CGST Act, 2017— Show Cause Notice –- The petitioner sought quashing of SCN dated 27.08.2020 issued under section 73 and challenged the Summary of SCN issued in Form GST DRC-01 and challenged the Summary of the Order dated 12.12.2020 in Form GST DRC-07. The court observed that notices under Section 73(1) of the Act are in the standard format and neither any particulars have been struck off, nor specific contravention have been indicated to enable the petitioners to furnish a proper reply to defend themselves. The show-cause notices can therefore, be termed as vague. Moreover, levy of 100% penalty under the provisions of Section 73(9) of the Act of 2017 is wrong as the Proper Officer can levy penalty up to 10% of tax dues only. The above infirmity clearly shows non-application of mind.

Held that:- The Hon’ble High Court set aside the impugned SCNs and Summary of the SCNs and Summary of Orders.