Gauhati HC Sets Aside GST Order for Defective SCN and No Hearing

By CA Sandeep Kanoi Goods and Services Tax Judiciary August 26, 2026

TaxGuru Citation: 2026 taxguru.in 11493
Case Name: Haemotocon 2017 Vs State of Assam (Gauhati High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Gauhati High Court

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Haemotocon 2017 Vs State of Assam (Gauhati High Court)

Summary: The Gauhati High Court considered a challenge to an order dated 19.12.2023 issued in GST DRC-07 for the tax period July 2017 to March 2018, following a Summary of Show Cause dated 28.09.2023 in GST DRC-01. The petitioner contended that no proper Show Cause Notice was attached to the DRC-01 summary, that the attachments to DRC-01 and DRC-07 were not authenticated by the Proper Officer, and that no opportunity of personal hearing was provided. The respondents fairly submitted that there was no separate Show Cause Notice apart from the determination of tax and that the materials did not show signatures on the attachments, while contending that the portal summaries were digitally authenticated. The Court held that Rule 142 requires a proper Show Cause Notice under Section 73 in addition to its summary in Form GST DRC-01, and that a Statement of determination of tax under Section 73(3) cannot substitute the statutory Show Cause Notice under Section 73(1). The Court further held that the relevant documents required authentication in accordance with Rule 26(3) and that Section 75(4) mandates an opportunity of hearing where an adverse decision is contemplated, even without a specific request. The impugned order dated 19.12.2023 was accordingly set aside. The respondents were granted liberty to initiate de novo proceedings under Section 73, if considered appropriate, with the specified period excluded for limitation purposes. The writ petition was allowed in the manner indicated, with no order as to cost.