Summary SCN cannot Substitute Proper SCN Under Section 73(1): Gauhati HC

Merle Construction And Marketing Pvt Ltd Vs State of Assam And Ors (Gauhati High Court) In a significant judgment, the Gauhati High Court has quashed a demand order issued against Merle Construction And Marketing Pvt Ltd, ruling that a summary show cause notice (SCN) cannot substitute a proper show cause notice mandated under Section 73(1) of the Central Goods and Services Tax (CGST) Act, 2017. The decision, delivered on February 24, 2025, in the case of Merle Construction And Marketing Pvt Ltd Vs State of Assam And Ors, highlighted the critical procedural lapse of failing to issue a comprehen...