Section 73 of the CGST Act, 2017— Show Cause Notice—Violation of Principle of Natural Justice - The petitioner sought quashing of the summary order in Form GST DRC-07 dated 21.01.2019, the summary notice in Form GST DRC-01 dated 03.12.2018 and summary of statement in form GST DRC-02 dated 03.12.2018 on the ground of principles of natural justice. The court observed that the counsel for the respondent does not dispute that the original records does not contain any adjudication order. There are differences in the documents furnished under RTI with the summary of notice in Form GST DRC-01 as contained in the original records. This kind of a discrepancy in the records creates a doubt regarding the regularity of the adjudication proceedings. Thus, the assessment proceedings suffer from serious procedural errors in absence of a proper show-cause notice. The summary of order issued in Form GST DRC-07 dated 21st January 2019 does not precede with a proper adjudication order either.

Held that:- The Hon’ble High Court set aside the impugned summary of order and remitted the matter to the adjudicating authority to proceed in accordance with law afresh after issuing a proper show cause notice.