GST Order Quashed as Summary in DRC-01 Cannot Replace Mandatory SCN

Dhaneswar Kalita Vs State of Assam And 2 Ors. (Gauhati High Court) The Gauhati High Court considered a writ petition challenging the validity of proceedings initiated under the GST law and the order dated 23 April 2024 passed against the petitioner. The petitioner had been issued a Summary of Show Cause Notice dated 11 December 2023 in Form GST DRC-01. The summary stated that a Show Cause Notice was attached. However, the attachment only contained a determination of tax and did not include any actual Show Cause Notice. Consequently, the petitioner did not submit a reply because the alleged Sho...