MD Shoriful Islam Vs State of Assam
Date: February 5, 2026
Subject Matter
Summary Show Cause Notice in DRC-01 Not a Substitute for Proper SCN Under Section 73
Summary
The High Court has set aside and quashed an order passed under Section 73 of the CGST Act, ruling that a Summary of Show Cause Notice (GST DRC-01) cannot substitute a proper Show Cause Notice required by Section 73(1). The court emphasized the mandat…
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. M Bhuyan, learned counsel for the Finance and Taxation Department. 2] In this case, the petitioner was issued a Summary of the Show Cause Notice dated 02.05.2024 bearing Reference No.ZD180524001115W in the GST DRC-01. In the said Summary of the Show Cause Notice, it was…