Gauhati HC Invalidates AGST Orders Issued Without Proper SCN

Udit Tibrewal Vs State of Assam And 3 Ors. (Gauhati High Court) Gauhati High Court, in the case of Udit Tibrewal v. State of Assam and Others, addressed the validity of an order issued under Section 73(9) of the Assam Goods and Services Tax (AGST) Act, 2017. The petitioner, a trader in mobile phones, challenged the order dated December 30, 2023, on the grounds that it was based solely on a summary of the show cause notice (SCN) issued in Form GST DRC-01. The petitioner contended that this summary did not fulfill the requirements of a proper SCN under Section 73(1), which mandates a formal noti...