GST DAILY – 431 : Summary of SCN in Form GST DRC-01 cannot substitute SCN issued under Section 73: HC

THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Print Sales Company V/s State of Assam

, decided on 6-1-2025

 👉 Issue:-

✔️ Is Summary of SCN in Form GST DRC-01 could be substitute SCN issued under Section 73?

👉 The Hon’ble High Court Judgement:-

✔️ Summary of 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], irrespective of issuance of summary of show Cause Notice, Proper Officer had to issue a Show Cause Notice to put provision of Section 73 into motion, therefore order passed by revenue against assessee was to be set aside as same was passed without issuing SCN to assessee.

Section 73 of Central Goods And Services Tax Act, 2017