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![DRC-01 Summary Cannot Substitute SCN u/s 73 of GST Act, Unsigned Orders Invalid: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129398-gauhati-high-court-drc-01-gauhati-hc-gst-ruling-drc-01-gst-case-unsigned-gst-order-drc-01-summary-issue-taxscan.webp "DRC-01 Summary Cannot Substitute SCN u/s 73 of GST Act, Unsigned Orders Invalid: Gauhati HC [Read Order]")
DRC-01 Summary Cannot Substitute SCN u/s 73 of GST Act, Unsigned Orders Invalid: Gauhati HC [Read Order]
In a recent ruling, the Gauhati High Court held that a summary issued in Form GST DRC-01 cannot replace the proper show cause notice required under...
![GST ITC Dispute Over Supplier’s Non-Payment of GST Amid Liquidation: Madras HC Orders 10% Pre-Deposit for Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/11/2128836-gst-itc-dispute-over-suppliers-non-payment-of-gst-madras-hc-orders-deposit-for-statutory-appeal-.webp "GST ITC Dispute Over Supplier’s Non-Payment of GST Amid Liquidation: Madras HC Orders 10% Pre-Deposit for Statutory Appeal [Read Order]")
![GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117138-gst-recovery-madras-high-court-taxscan.jfif "GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]")
![VAT Turnover included in GST Assessment: Madras HC Remits Case for Fresh Consideration as Dealer Fails to Substantiate Replies [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/2103302-vat-turnover-gst-assessment-madras-hc-case-for-fresh-consideration-dealer-fails-substantiate-replies-taxscan.webp "VAT Turnover included in GST Assessment: Madras HC Remits Case for Fresh Consideration as Dealer Fails to Substantiate Replies [Read Order]")