Print Sales Company And Anr Vs State of Assam And 2 Ors (Gauhati High Court)
In the matter abovementioned HC quashed the impugned order after observing that no proper and prior SCN u/s 73 (1) of AGST was issued along with the Summary of Show Cause Notice in Form GST DRC-01.
Petitioner deals in the business of printing materials and registered himself under GST. Writ petition was filed against the order u/s 73 Assam GST on ground that no proper SCN was issued and only summary of SCN in form GST DRC 01 which is also not in conformity with section 73 r.w.r. 142 (1) (a) of the Assam GST.
Petitioner relied upon the judgment of co-ordinate Bench of this Court in writ petition, W.P.[C] no. 3912/2024 where the Hon’ble considered three major issues: (a) Whether SCN were issued prior to passing the Impugned Order under Section 73 (9); (b) Whether the determination of tax as well as the Order attached to the Summary of the SCN in GST DCR-01 and Summary of the Order in GST DCR-07 can be said to be the SCN and Order respectively? (c) Whether the impugned orders under Section 73(9) is in conformity with Section 75 (4) and is in consonance with the principles of natural justice?
