DRC-01 Summary Cannot Replace Show Cause Notice Under GST Law: Gauhati HC

Garg Associates Vs State of Assam And 3 Ors (Gauhati High Court) The Gauhati High Court examined a writ petition challenging proceedings initiated under Section 73 of the GST Act for the tax period July 2017 to March 2018. The petitioner was issued a Summary of Show Cause Notice (SCN) in Form GST DRC-01 along with an attachment relating to tax determination. The petitioner contended that no proper SCN was issued and therefore no reply was filed. Subsequently, an order was passed in Form GST DRC-07 on the ground that payment was not made within 30 days. It was also contended that both the summa...