Gauhati HC quashed GST demand holding that a DRC-01 summary without a signed, authenticated Show Cause Notice violates Sections 73 and 75(4) of the CGST Act and principles of natural justice.

The Bench Ruled that Appellant being a Government Authority, No Intent to Evade Tax can be Attributed

The Tribunal reaffirmed that the appropriate forum for challenging sale irregularities under the Recovery Act is the DRT, and the appeal filed before the DRAT was transferred accordingly, adhering to the statutory provisions and procedural safeguards.