Summary of SCN in GST DRC-01 doesn’t substitute proper SCN: Gauhati HC

Naser Ali Mondal Vs State of Assam And 2 Ors (Gauhati High Court) Gauhati High Court held that Summary of SCN issued in Form GST DRC-01 doesn’t substitute proper SCN. Thus, mere issuance of summary of SCN is not valid SCN. Therefore, initiating proceedings solely based on such a statement is not in conformity with law. Facts- The petitioner was issued a Summary of Show Cause dated 05.12.2023 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 Notic...