Summary DRC-01 and DRC-07 Without Reasons Invalid Under Section 75(6) Calcutta HC

Advertisement Duttcon Consultant and Engineers Private Limited Vs Assistant Commissioner of State Tax (Calcutta High Court) The Calcutta High Court set aside a summary Form GST DRC-01 show cause notice and summary DRC-07 adjudication order issued under Section 73 of the WBGST/CGST Act, holding them violative of Section 75(6) which mandates that adjudication orders must set out relevant facts and reasons. The petitioner contended that both the notice and order were issued only in summary form without factual details, preventing an effective response, and were uploaded on the GST portal under...