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Summary of SCN in GST DRC-01 doesn’t substitute proper SCN: Gauhati HC
Case Law Details
- Case Name
- Naser Ali Mondal Vs State of Assam And 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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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...
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