SCN Under Section 73 Mandatory Despite Issue of Summary: Gauhati HC

Ranjit Dutta Vs State of Assam And 2 Ors. (Gauhati High Court) In a ruling impacting tax administration under the Goods and Services Tax (GST) regime, the Gauhati High Court has set aside a summary show cause notice and a subsequent summary order issued by the state tax authorities. The court reiterated that issuing a summary of a show cause notice is not a valid substitute for a formal show cause notice as mandated by law. The case involved a petition filed by Ranjit Dutta against the State of Assam and tax officials. The petitioner contended that the Assistant Commissioner of State Tax had i...