SCN And Order Without Proper Officer's Signature Under Section 73 Of CGST Act Deemed Ineffective: Gauhati High Court

In a recent ruling, the High Court of India addressed the procedural intricacies involved in issuing Show Cause Notices under the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act, 2017. The case revolves around the failure of the Proper Officer to provide a valid and duly authenticated Show Cause Notice, as well as a violation of the statutory requirement for providing an opportunity…