Summary in Form GST DRC-01 doesn’t substitute issuance of proper SCN under GST Act

Suhel Ahmed Vs Union of India (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, order set aside and writ petition is allowed. Facts- The petitioner was issued a Summary of Show Cause dated 16.12.2023 in GST DRC-01 for the tax period from April 2018 – March 2019 along with an attachment as regards the determination of tax. It is the case of the petitioner that as there was no proper Show Cause Notice attached to the Summary of th...