Section 73 of the CGST Act, 2017— Show Cause Notice—Violation of Principle of Natural Justice - The petitioner sought quashing of the SCN dated 07.01.2022 issued under Section 73; quashing of the impugned order dated 09.02.2022 and for direction to the respondents to not attach the business bank account of the petitioner. The counsel for the petitioner submitted that SCN under Section 73(1) are in a format without striking out the irrelevant particulars, is vague and does not spell out the contravention for which the petitioner is charged. The court relied the decision in the case of NKAS Service Ltd. and observed that the show cause notice should be in detailed giving the facts and circumstances and the grounds for levying tax. The impugned show cause notice reveals that it is in a format without striking out the irrelevant particulars. No adjudication order is on record and it is only the summary of order.

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