Summary Issuance of SCN Not Considered Proper Under Section 73 of CGST Act

Gateway Paradise Assam Private Limited Vs State of Assam And 2 Ors. (Gauhati High Court)

Gauhati High Court held that issuance of summary of the Show Cause Notice [SCN] doesn’t dispense with requirement of issuance of proper notice as per mandate of Section 73 of the Central Goods and Services Tax Act. Accordingly, order set aside and writ allowed.

Facts- The petitioner was issued a Summary of the Show Cause Notice dated 29.09.2023 in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the Show Cause Notice was attached. Alo

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