GST DAILY – 415 : Summary of SCN can’t be a substitute for statutory requirement of issuing proper SCN: HC

THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF  Vinit Kumar Jain V/s State of Assam, decided on 27-11-2024

👉 Issue:-

✔️ Is it valid if Summary of SCN be issuing in lieu of proper SCN?

👉 The Hon’ble High Court Judgement:-

✔️ Where department issued summary of show cause notice to assessee, however, summary of show cause notice in Form GST DRC-01 could not substitute statutory requirement of issuing show cause notice under Section 73(1), therefore, impugned order dated 31.12.2023 passed on basis of aforesaid summary of show cause notice was to be set aside.

Section 73 read with Rule 142 of Central Goods and Services Tax