Summary of SCN in Form DRC-01 is not a substitute of SCN U/s. 74(1)

Juhi Industries Pvt. Ltd. Vs State of Jharkhand (Jharkhand High Court) Rule 142(1)(a) of the JGST Rules provides that the summary of show cause notice (SCN) in Form DRC-01 should be issued “along with” the show cause notice under Section 74(1). The word “along with” clearly indicates that in a given case show cause notice as well as summary thereof both have to be issued. As per Rule 142(1)(a) of the JGST Rules, the summary of show cause notice has to be issued electronically to keep track of the proceeding initiated against the registered persona whereas a show cause notice need not n...