Summary of show cause notice cannot substitute requirement of notice u/s. 73: Gauhati HC

Construction Catalysers Private Limited Vs State of Assam And 2 Ors (Gauhati High Court)

Gauhati High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be said to be a valid initiation of proceedings under Section 73 without issuance of a proper Show Cause Notice.

Facts- The petitioner was issued a Summary of the show cause in GST DRC-01 along with an attachment of the determination of tax on 28.09.2023 for the tax period 2017-18. The petitioner submitted a reply on 31.10.2023 stating in

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