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GST Order Quashed as Summary in DRC-01 Cannot Replace Mandatory SCN
Case Law Details
- Case Name
- Dhaneswar Kalita Vs State of Assam And 2 Ors. (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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Dhaneswar Kalita Vs State of Assam And 2 Ors. (Gauhati High Court)
The Gauhati High Court considered a writ petition challenging the validity of proceedings initiated under the GST law and the order dated 23 April 2024 passed against the petitioner. The petitioner had been issued a Summary of Show Cause Notice dated 11 December 2023 in Form GST DRC-01. The summary stated that a Show Cause Notice was attached. However, the attachment only contained a determination of tax and did not include any actual Show Cause Notice. Consequently, the petitioner did not submit a reply because the alleged Sho...
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