CASE LAW
|
Authority |
One liner |
|
Delhi High Court Laxmi Traders |
Section 73 of the Act mandates issuance of SCN prior to passing an order creating a demand. |
|
Jharkhand High Court Alok Steel Industries Private Limited |
Summary of the Show Cause Notice does not fulfill the ingredients of a proper show cause notice thereby amounts to violation of Principle of natural Justice. |