Riyan Enterprises And Anr Vs State of Assam (Gauhati High Court)
In this writ petition before the Gauhati High Court, the petitioner challenged a Summary of Order dated 30.04.2024 passed under Section 73 of the Assam Goods and Services Tax (AGST) Act, 2017. The petitioner contended that no proper show cause notice under Section 73(1) had been issued prior to the order and that only a Summary Show Cause Notice in Form GST DRC-01 dated 18.12.2023 had been served. The petitioner argued that the summary notice did not satisfy the statutory requirements under Section 73 read with Rule 142(1)(a) of the AGST Rules.
The petitioner further stated that after issuance of the summary notice and the impugned order, a separate show cause notice for cancellation of GST registration was issued on the ground of unpaid liabilities, and the registration was suspended with effect from 08.01.2026.
The Court examined Section 73 of the CGST/AGST Act and Rule 142 of the GST Rules. Reliance was placed on an earlier common judgment dated 26.09.2024 passed in a batch of writ petitions, where the Court had considered whether issuance of only a Summary Show Cause Notice in Form GST DRC-01 could substitute a proper show cause notice under Section 73(1).
