Order Under Section 73(9) of AGST Act Invalid Due to Lack of Valid SCN

Udit Tibrewal Vs State of Assam And 3 Ors. (Gauhati High Court) In Udit Tibrewal vs. State of Assam, the Gauhati High Court ruled on the validity of an order passed under Section 73(9) of the Assam Goods and Ser-vices Tax (AGST) Act. Udit Tibrewal, a mobile phone dealer, contested an order from the tax au-thorities due to the lack of a valid Show Cause Notice under Section 73(1). Instead of receiving a proper notice, Tibrewal was issued a Summary of Show Cause Notice in Form GST DRC-01, which did not meet the procedural standards required by the AGST Act. This deviation from the pre-scribed pr...