Summary of show cause notice cannot substitute requirement of notice u/s. 73: Gauhati HC

Construction Catalysers Private Limited Vs State of Assam And 2 Ors (Gauhati High Court)

Gauhati High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be said to be a valid initiation of proceedings under Section 73 without issuance of a proper Show Cause Notice.Please become a Premium member. If you are already a Premium member, login here to access the full content.