Attachment to GST DRC-01 Statement Cannot Replace SCN: Gujarat HC

Rosida Sultana Vs State Of Assam And 2 Ors (Gauhati High Court)

Conclusion: The attachment to the Summary of Show Cause Notice in GST DRC-01 was only the Statement of the determination of tax in terms with Section 73 (3) and the same could not substitute the requirement for issuance of the Show Cause Notice by the Proper Officer in terms with Section 73 (1) of the Central or the State Act. Under such circumstances, initiation of the proceedings under Section 73 against the assessee without the Show Cause Notice was bad in law and could not be interfered with.

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