Dihingia Motors Pvt. Ltd. Vs Union of India
Date: November 28, 2024
Court: High Court
Bench: Gauhati
Type: Writ Petition
Judge(s)/Member(s): SOUMITRA SAIKIA
Subject Matter
DRC-01 cannot substitute a proper Show Cause Notice
Summary
The petitioner received a Summary of the Show Cause Notice dated 30.09.2023 in the form of GST DRC-01 but did not receive an actual Show Cause Notice as its attachment was deemed insufficient because it lacked the Proper Officer's signature. Conseque…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. N Hawelia, 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 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 the sai…