Held - Notices under section 73(1) of the Act of 2017 at Annexure-2 in the respective writ petitions are in the standard format and neither any par.....

Held that - It is evident that in terms of Sections 70(4) & (5) in case an adverse order is to be passed against the assessee, the assessee is .....

Held - Under Section 67 of the JGST Act two summary of show cause notice in Form DRC-01 were issued, one for the period from 01.07.2017 to 13.8.201.....

Held - In the absence of a proper show-cause notice the petitioners herein have been denied proper opportunity to defend themselves of the charges......

Held - Order has been passed in violation of principles of natural justice inasmuch as no show cause notice as envisaged in Section 73 or 74 of the.....

Held - We may also note that with effect from 15.10.2020 i.e., after the impugned show cause notice was issued, Rule 142(1A) has undergone a change.....