SCN u/s 73 (1) is mandatory and summary in GST DRC 01 cannot substitute SCN: Gauhati HC

Print Sales Company And Anr Vs State of Assam And 2 Ors (Gauhati High Court) In the matter abovementioned HC quashed the impugned order after observing that no proper and prior SCN u/s 73 (1) of AGST was issued along with the Summary of Show Cause Notice in Form GST DRC-01. Petitioner deals in the business of printing materials and registered himself under GST. Writ petition was filed against the order u/s 73 Assam GST on ground that no proper SCN was issued and only summary of SCN in form GST DRC 01 which is also not in conformity with section 73 r.w.r. 142 (1) (a) of the Assam GST. Petitione...