Summary in GST DRC-01 Not a Substitute for Detailed Section 73(1) SCN: Guwahati HC

Aman Gupta Vs Union of India And Ors (Guwahati High Court)

Guwahati High Court has quashed a summary show cause notice and a subsequent order issued by the GST authorities to Aman Gupta, citing significant procedural irregularities. The court’s decision, delivered on May 27, 2025, aligns with a previous ruling by a Co-ordinate Bench in the case of Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others, which established critical guidelines for the initiation of proceedings under Section 73 of the GST Acts.

The petitioner, Aman Gupta, chal

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