![Summary of SCN Not a Substitute to Show Cause Notice : Gauhati HC quashes Summary of S. 74 Order and SCN [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/500x300_2065684-summary-of-scn-substitute-show-cause-notice-gauhati-hc-summary-scn-taxscan.webp "Summary of SCN Not a Substitute to Show Cause Notice : Gauhati HC quashes Summary of S. 74 Order and SCN [Read Order]")
Summary of SCN Not a Substitute to Show Cause Notice : Gauhati HC quashes Summary of S. 74 Order and SCN [Read Order]
The Gauhati High Court has ruled that a mere summary of a show cause notice cannot substitute the mandatory requirement of issuing a detailed show...
![No Consideration Given to Reply to GST DRC-01: Madras HC Remands Case without Pre-deposit Mandate, Directs to Defreeze Bank Account [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/250x150_2061996-no-consideration-given-to-reply-to-gst-drc-01-consideration-reply-to-gst-drc-01-gst-drc-01-taxscan.webp "No Consideration Given to Reply to GST DRC-01: Madras HC Remands Case without Pre-deposit Mandate, Directs to Defreeze Bank Account [Read Order]")
![GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Gauhati-High-Court-GST-DRC-01-GST-Show-Cause-Notice-TAXSCAN.jpg "GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act: Gauhati HC [Read Order]")
![GST Proper Officer Must issue SCN to Invoke S.73 Even if Summary of SCN is Issued: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-Proper-Officer-SCN-Summary-SCN-Issued-Gauhati-HC-taxscan.jpg "GST Proper Officer Must issue SCN to Invoke S.73 Even if Summary of SCN is Issued: Gauhati HC [Read Order]")
![Kerala GST Issues Clarification and Instructions on Issuing Separate Notices u/s 73 & 74 of KSGST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Kerala-GST-Clarification-on-Issuing-Separate-Notices-KSGST-Act-TAXSCAN.jpg "Kerala GST Issues Clarification and Instructions on Issuing Separate Notices u/s 73 & 74 of KSGST Act [Read Circular]")
Excess ITC claim Detected in GSTR-3B Reverse Charge Tables: Madras HC Directs Fresh Hearing on Pre-deposit [Read Order]
The Madras High Court, on the dispute of discrepancies were detected between the ITC availed in Table 4.A.(2) + 4.A.(3) of GSTR-3B and the tax liability declared in Table 3.1d of the same form, has...
![Excess ITC claim Detected in GSTR-3B Reverse Charge Tables: Madras HC Directs Fresh Hearing on Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GSTR-GSTR-3B-Madras-High-Court-ITC-ITC-claim-TAXSCAN.jpg "Excess ITC claim Detected in GSTR-3B Reverse Charge Tables: Madras HC Directs Fresh Hearing on Pre-deposit [Read Order]")
Maximum of Three Personal Hearings must be Provided Pursuant to GST DRC-01 Notice: Madras HC [Read Order]
The Madurai bench of Madras High Court has ruled that a maximum of three personal hearings must be granted to the assessee in compliance with provisions under the Goods and Services Tax ( GST ) Act...
![Maximum of Three Personal Hearings must be Provided Pursuant to GST DRC-01 Notice: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Madras-High-Court-Goods-and-Services-Tax-GST-Act-GST-DRC-01-TAXSCAN.png "Maximum of Three Personal Hearings must be Provided Pursuant to GST DRC-01 Notice: Madras HC [Read Order]")
GST Pre-deposit for Final Hearing Opportunity can be Adjusted from Excess Tax Paid: Madras HC [Read Order]
In a recent ruling, the Madras High Court ruled that amounts paid in excess of admitted tax liabilities can be adjusted against the pre-deposit requirement for a final hearing opportunity in Goods...
![GST Pre-deposit for Final Hearing Opportunity can be Adjusted from Excess Tax Paid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Madras-High-Court.jpg "GST Pre-deposit for Final Hearing Opportunity can be Adjusted from Excess Tax Paid: Madras HC [Read Order]")
Second Opportunity to Comply with GST Annual Returns GSTR-9 and GSTR-9C Requirement? Here’s What Madras HC Did [Read Order]
Recent Madras High Court Ruling In a recent ruling, the Madras High Court has given the assessee to rectify errors in not-filing annual returns GSTR-9 and GSTR-9C under Goods and Services Tax Act,...
![Second Opportunity to Comply with GST Annual Returns GSTR-9 and GSTR-9C Requirement? Here’s What Madras HC Did [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GSTR-9-and-GSTR-9C.jpg "Second Opportunity to Comply with GST Annual Returns GSTR-9 and GSTR-9C Requirement? Here’s What Madras HC Did [Read Order]")
![Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73 Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Form-GST-DRC-01-SCN-Madras-HC-taxscan.jpg "Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73 Order [Read Order]")