GST DRC-01 Summary Not a Substitute for Section 73(1) SCN: Gauhati HC

Dihingia Motors Pvt. Ltd. Vs Union of India And 4 Ors (Gauhati High Court)

Gauhati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73(1) of the Central Goods and Services Tax Act [CGST Act]. Accordingly, order passed thereon is liable to be set aside.

Facts- The petitioner was issued a Summary of the Show Cause Notice dated 09.2023 in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the Show Cause Notice was attached. Alo

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