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Section 73 SCN Mandatory; DRC-01 Summary Not a Substitute: Gauhati HC
Case Law Details
- Case Name
- Sarada Refrigeration And Air Condition And Anr Vs State of Assam And 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Sarada Refrigeration And Air Condition And Anr Vs State of Assam And 2 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition challenging a Summary of Show Cause Notice dated 18.12.2023 and an Order-in-Original dated 08.03.2024 issued under the Assam Goods and Services Tax Act, 2017. The petitioners contended that Section 73(1) of the Act mandates issuance of a proper Show Cause Notice and that a Summary of Show Cause Notice in Form DRC-01 issued under Rule 142(1)(a) of the Central Goods and Services Tax Rules, 2017 cannot substitute the statutory notice. The respondents ra...
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