Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTSummary in DRC-01 Can’t Replace Proper GST SCN: Gauhati High Court 

Summary in DRC-01 Can’t Replace Proper GST SCN: Gauhati High Court 

GST

Published on

By Mariya Paliwala
Gauhati High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Gauhati High Court has set aside a GST demand order ruling that a summary uploaded in Form GST DRC-01 cannot substitute a legally valid show cause notice (SCN) under Section 73 of the CGST Act.  The bench of Justice Sanjay Kumar Medhi observed that failure to provide a proper hearing before passing an adverse…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Columns

SEIZURE IS NOT CONVICTION

The Article “SEIZURE IS NOT CONVICTION” is authored by SRINIVASAN GOPAL, ASSISTANT DIRECTOR(RETD) NATIONAL...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 2 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 2, 2026.GSTCAN GST CONFISCATION PROCEEDINGS BE...
GST

Business Purpose Alone Can’t Secure GST Credit: GSTAT Upholds ITC Disallowance For Lack Of Evidence

The Goods and Services Tax Appellate Tribunal (GSTAT), Ghaziabad Bench, has upheld the disallowance...
GST

Annual Return Errors Can’t Defeat ITC Protected By Retrospective S. 16(5): GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Ghaziabad, has set...

More like this

Columns

SEIZURE IS NOT CONVICTION

The Article “SEIZURE IS NOT CONVICTION” is authored by SRINIVASAN GOPAL, ASSISTANT DIRECTOR(RETD) NATIONAL...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 2 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 2, 2026.GSTCAN GST CONFISCATION PROCEEDINGS BE...
GST

Business Purpose Alone Can’t Secure GST Credit: GSTAT Upholds ITC Disallowance For Lack Of Evidence

The Goods and Services Tax Appellate Tribunal (GSTAT), Ghaziabad Bench, has upheld the disallowance...