Assam Enterprise And Anr Vs State of Assam And 2 Ors. (Gauhati High Court)
Gauhati High Court has once again underscored the critical distinction between a summary show cause notice and a formal show cause notice under the Goods and Services Tax (GST) regime. In a recent judgment involving Assam Enterprise And Anr. Vs. State of Assam And 2 Ors., the court ruled that a summary notice, specifically Form DRC-01, cannot serve as a legitimate replacement for a comprehensive show cause notice as mandated by Section 73(1) of the relevant GST Acts. This decision reinforces principles previously established by a Co-ordinate Bench of the same court.
The case brought forth by Assam Enterprise centered on a challenge to a summary show cause notice issued on November 26, 2024, by Respondent No. 3, followed by an order dated February 27, 2025. The petitioner contended that the summary notice was issued without a preceding formal order under Section 73(1) of the Assam Goods and Services Tax (AGST) Act, 2017. Furthermore, Assam Enterprise claimed they were denied an opportunity for a hearing before the impugned order was passed.
During the proceedings, Ms. M. L. Gope, representing the petitioner, and Mr. B. Gogoi, learned Additional Advocate General for the State of Assam, both conceded that the crux of the issue in the present writ petition mirrored a matter already decided. They referred to an earlier judgment, specifically paragraph 29, delivered by a Co-ordinate Bench in the case of Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others (WP(C) No. 3912/2024 and connected petitions, dated September 26, 2024).
