Section 73 of the CGST Act, 2017— Show Cause Notice –- The petitioner sought quashing the summary of the order in Form GST DRC 07 dated 04.12.2020 as well as Summary of rectification/withdrawal order in Form GST DRC 08 dated 07.12.2020. The counsel for the petitioner submitted that no pre SCN notice in form of Form GST DRC 01A was issued, as contemplated under Section 73 of the Act. The court observed that the respondents have unsuccessfully tried to defend their action, and submitted that the concluding paras of the inspection report dated 11.01.2020, were treated as notice under Section 73 upon the petitioner. The above statements shows that the petitioner has been only informed that if he fails to appear before the prescribed authority on prescribed date, the proceeding under Sections 73, 50(1) and 125 will be initiated. Since the inspection report does not fulfill the ingredients of a proper show cause notice, it amount 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 04.12.2020 as well as summary of withdrawal order in Form GST DRC 08 dated 07.12.2020 .