Section 73 of the CGST Act, 2017—Show Cause Notice - The petitioner challenged impugned SCN dated 14.06.2021 issued under Section 73 of the Act and the summary of the SCN in Form DRC-01 dated 14.06.2021. The counsel for the petitioner submitted that the impugned SCN lacks in the very ingredient of a proper show cause notice, as the same has been issued in a format without striking out any irrelevant portions and without stating the specific contravention committed by the petitioner. The respondent counsel submitted that the SCN and summary of the SCN have been issued in accordance with the Act and summary of SCN clearly states that petitioner has received payment which it has not disclosed in its return and hence evaded the payment of due tax to the government. The court observed that it is a notice issued in a format without even striking out any relevant portions and without stating the contraventions committed by the petitioner. The court earlier held that a summary of SCN cannot substitute the requirement of proper show cause notice. The SCN is completely silent on the violation or contravention alleged to have been done by the petitioner. It is trite law that unless the foundation of a case is laid down in a show cause notice, the assessee would be precluded from defending the charges in a vague show cause notice. That would entail violation of principles of natural justice.

Held that:- The Hon’ble High Court quashed the impugned notice and the summary of show cause notice Form GST DRC-01.