Gauhati HC Quashes GST Orders Passed Without Proper SCN & Hearing

Air Transport Corporation Assam Private Limited And Anr Vs State of Assam And Ors (Guwahati High Court) In a significant ruling for taxpayers, the Gauhati High Court has quashed a summary of a show cause notice and a subsequent order against Air Transport Corporation Assam Private Limited and another entity. The court determined that the summary of a show cause notice (GST DRC-01) is not a substitute for a formal show cause notice as mandated by Section 74(1) of the CGST Act, 2017. The judgment reinforces the procedural rights of taxpayers, emphasizing that a proper show cause notice is a prer...