GST Order Set Aside as Summary SCN Cannot Replace Statutory Notice: Gauhati HC

Riyan Enterprises And Anr Vs State of Assam (Gauhati High Court) In this writ petition before the Gauhati High Court, the petitioner challenged a Summary of Order dated 30.04.2024 passed under Section 73 of the Assam Goods and Services Tax (AGST) Act, 2017. The petitioner contended that no proper show cause notice under Section 73(1) had been issued prior to the order and that only a Summary Show Cause Notice in Form GST DRC-01 dated 18.12.2023 had been served. The petitioner argued that the summary notice did not satisfy the statutory requirements under Section 73 read with Rule 142(1)(a) of ...