Summary in GST DRC-01 cannot substitute Section 73(1) SCN requirement: Guwahati HC

MD Shoriful Islam Vs State of Assam And 3 Ors (Guwahati High Court) Guwahati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73 (1) of the CGST/SGST. Accordingly, order based on issuance of summary of the show cause notice is liable to be quashed and set aside. Facts- The petitioner was issued a Summary of the Show Cause Notice dated 02.05.2024. The petitioner did not reply to the Show Cause Notice in view of the fact that there was no Show Cause Notice attached to the Summary of the Show Ca...