Gateway Paradise Assam Private Limited Vs State of Assam
Date: November 28, 2024
Subject Matter
Proper Show Cause Notice must be issued and cannot be substituted with a summary or attachment
Summary
In this case, the petitioner contested the issuance of a Summary of the Show Cause Notice (GST DRC-01) along with a determination of tax, arguing that the absence of a proper Show Cause Notice and a hearing violated both statutory provisions and prin…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. B. Gogoi, learned Standing Counsel SGST. 2] In this case, the petitioner was issued a Summary of the Show Cause Notice dated 29.09.2023 in the GST DRC-01. In the said Summary of the Show Cause Notice, it was mentioned that the Show Cause Notice was attached. Along with th…