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![Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099149-gst-form-drc-01-scn-unsigned-incomplete-notice-invalid-gauhati-hc-taxscan.webp "Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]")
Summary in GST Form DRC-01 Cannot Substitute Mandatory SCN, Unsigned & Incomplete Notice Invalid: Gauhati HC Quashes Order [Read Order]
In a recent ruling, the Gauhati High Court held that a summary issued in GST Form DRC-01 cannot substitute the mandatory show cause notice required...