GST Demand Quashed: Summary SCN cannot substitute Statutory Notice

Ganapati Enterprise Vs State of Assam And ors (Gauhati High Court) Gauhati High Court, in the case of Ganapati Enterprise Vs. State of Assam and Ors., has quashed a Goods and Services Tax (GST) demand order, reiterating the necessity of a proper statutory show cause notice (SCN) under Section 73(1) of the CGST Act, 2017. The court’s decision, delivered on April 28, 2024, aligns with a previous ruling by a Co-ordinate Bench in Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others. The petitioner, Ganapati Enterprise, challenged an order dated April 28, 2024, issued by resp...