Unsigned SCN Invalid Under Section 73 of CGST Act: Gauhati HC

Shambhu Prasad Vs State of Assam And Ors (Gauhati High court) The Gauhati High Court, in the case of Shambhu Prasad Vs State of Assam & Ors, addressed key issues regarding the validity of Show Cause Notices (SCNs) issued under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017. The Court ruled that SCNs, along with statements and orders issued under this section, must be signed by the Proper Officer to be considered valid. This decision arose from a petition where the petitioner argued that they had only received a summary of the SCN in the form of GST DRC-01, which lacked t...