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

Diganta Kumar Deka Vs State of Assam And 2 Ors (Gauhati High Court) Gauhati High Court held that the Summary of the Show Cause Notice 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 is set aside and writ petition is allowed. Facts- The petitioner was issued a Summary of Show Cause dated 27.09.2023 in GST DRC-01 for the tax period from July, 2017 – March, 2018 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...