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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

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By Mariya Paliwala
Gauhati High Court

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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…

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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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