GST Proper Officer Must issue SCN to Invoke S.73 Even if Summary of SCN is Issued: Gauhati HC [Read Order]
The bench set aside the impugned summary of SCN and summary order, the High Court granted liberty to the respondent authorities to initiate fresh proceedings under Section 73, if they deem it necessary
By Navasree A.M - On May 11, 2025 1:38 pm - 2 mins read
In a recent ruling, the Gauhati High Court reiterated that the issuance of a Summary of Show Cause Notice ( SCN ) under Form GST DRC-01 cannot be a substitute for a formal SCN as required under Section 73(1) of the Central Goods and Services Tax ( CGST ) Act, 2017. The Court observed that…
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