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HomeGSTDRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court

DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court

GST

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By Mariya Paliwala
Gauhati High Court

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The Gauhati High Court has reiterated that a summary show cause notice issued in Form GST DRC-01 cannot substitute the mandatory show cause notice required under Section 73 of the Assam Goods and Services Tax (AGST) Act, 2017.  The bench of Justice Manish Choudhury has observed that non-issuance of a proper and prior Show Cause…

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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.

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