Gauhati HC Quashes GST Demand Order for Lack of Proper Notice

Bitu Paul Vs State of Assam And 2 Ors (Gauhati High Court)

Gauhati High Court ruled in favor of petitioner Bitu Paul, setting aside a tax demand order issued under Section 73 of the Assam Goods and Services Tax (AGST) Act, 2017. The petitioner, engaged in hardware and electric goods trade, challenged the order on the grounds that no proper Show Cause Notice was served as required under Section 73(1). Instead, the tax authorities issued only a Summary of Show Cause Notice in Form GST DRC-01, which did not meet the legal requirements outlined in Rule 142(1)(a) of the AGST Rules, 2017

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