Issuance of summary of GST DRC-01 doesn’t substitute proper SCN u/s. 73(1) of CGST Act

Shree Arihant Logistics Private Limited Vs State of Assam And 2 Ors (Gauhati High Court) Gauhati High Court held that the Summary of the SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, summary cannot override or replace requirement of issuing proper SCN. Facts- The petitioner was issued a Summary of Show Cause dated 28.09.2023 in GST DRC-01 for the tax period from July 2017- March 2018 along with an attachment as regards the determination of tax. It is the case of the petitioner that as there was...