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![GST DRC-01 cannot be Substitute to Show Cause Notice Issued u/s 73 (1) of CGST Act: Gauhati HC [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]
The Gauhati High Court has held that a summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in...



![Mere Allegation of Incomplete Supporting Documents on GST Portal: Delhi HC directs Re-Adjudication of SCN [Read Order] Mere Allegation of Incomplete Supporting Documents on GST Portal: Delhi HC directs Re-Adjudication of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-High-Court-directs-re-adjudication-Show-Cause-Notice-SCN-re-evaluation-GST-Portal-scrutiny-by-Delhi-HC-taxscan.jpg)
![Madras HC sets aside GST DRC-07 Order issued without Considering Reply Submitted, Remands for Reconsideration [Read Order] Madras HC sets aside GST DRC-07 Order issued without Considering Reply Submitted, Remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Madras-HC-GST-GST-DRC-07-Order-Reply-Submitted-Reconsideration-taxscan.jpg)
![Failure to Submit proper GST Document: Kerala HC dismisses Writ Petition [Read Order] Failure to Submit proper GST Document: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Kerala-High-Court-GST-GST-document-Writ-petition-Show-cause-notice-taxscan.jpg)
![Kerala State GST Dept issues Guidelines for numbering of Show Cause Notices and Orders u/s 73 and 74, GST Act [Read Circular] Kerala State GST Dept issues Guidelines for numbering of Show Cause Notices and Orders u/s 73 and 74, GST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/04/GST-Kerala-GST-Kerala-GST-guidelines-Show-Cause-Notice-Show-Cause-Orders-issuance-taxscan.jpg)

![Demand of Tax and Penalty under GST Act confirmed stating Unsatisfactory reply: Delhi HC directs Re adjudication [Read Order] Demand of Tax and Penalty under GST Act confirmed stating Unsatisfactory reply: Delhi HC directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Delhi-High-Court-GST-Tax-demand-Penalty-under-GST-Unsatisfactory-reply-taxscan.jpg)
![Show-Cause Notices Issued by Two Different Authorities on Same Subject Matter are without Jurisdiction: Jharkhand HC Stays Proceedings [Read Order] Show-Cause Notices Issued by Two Different Authorities on Same Subject Matter are without Jurisdiction: Jharkhand HC Stays Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Show-Cause-Notices-Authorities-Jharkhand-Highcourt-taxscan.jpg)
![GST DRC-07 Must be Issued “along with” Notice and SCN in Prescribed Format without Striking out Irrelevant Particulars Invalid: Jharkhand HC [Read Order] GST DRC-07 Must be Issued “along with” Notice and SCN in Prescribed Format without Striking out Irrelevant Particulars Invalid: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-DRC-07-Notice-SCN-Jharkhand-High-Court-taxscan.jpg)
![Demand Order passed ex-parte against Cement House without considering merits: Patna HC remands GST matter to Assessing Authority [Read Order] Demand Order passed ex-parte against Cement House without considering merits: Patna HC remands GST matter to Assessing Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Demand-Order-ex-parte-against-Cement-House-Patna-HC-GST-taxscan.jpg)
![Patna HC quashes GST Authority’s Demand as it was violative of Principles of Natural Justice [Read Order] Patna HC quashes GST Authority’s Demand as it was violative of Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Patna-High-Court-GST-Authoritys-Demand-Principles-of-Natural-Justice-Taxscan.jpg)