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![Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order] Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-CGST-Act-GST-SCN-Show-Cause-Notice-Delhi-HC-GST-Demand-Order-Taxscan.jpg)
Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]
The Gauhati High Court has held that Summary of Show Cause Notice in Form GST DRC-01 not amounts to a valid Show Cause Notice (SCN) under Section 73...