Issuance of Summaries No Substitute for Proper SCN & Section 73 Order: Guwahati HC

DNA Agrotech Private Limited Vs State of Assam And 2 Ors (Guwahati High Court) The Guwahati High Court addressed a writ petition filed by DNA Agrotech Private Limited, challenging a GST order issued under Section 73 of the Assam Goods and Services Tax Act, 2017. The core issue centered on the validity of the show cause notice served to the petitioner. DNA Agrotech argued that they only received a summary of the show cause notice in Form GST DRC-01, rather than a proper show cause notice as mandated by Section 73(1) of the AGST Act, read with Rule 142(1)(a) of the AGST Rules. The court examined...