Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]

The Court further held that the SCN to be issued in terms with Section 73(1) cannot be confused with the Statement of the determination of tax to be issued in terms with Section 73(3).
By Yogitha S. Yogesh - On October 5, 2024 7:36 pm - 3 mins read
High Court - GST claims - Show Cause Notice - CGST - Taxscan

The Gauhati High Court has held that Summary of Show Cause Notice in Form GST DRC-01 not amounts to a valid Show Cause Notice (SCN) under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017. The Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show…

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