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Informative

Attaching Determination of Tax to Form GST DRC-01 Summary Does Not Constitute Valid SCN: Gauhati HC...

Update / Judgement Date

04 Jul 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Gauhati High Court has ruled that attaching a "determination of tax" to a summary in Form GST DRC-01 does not constitute a valid SCN. The court found that this practice fails to meet the legal requirements of a proper show cause notice, which must clearly and specifically state the grounds for the tax demand. By quashing the order, the court reinforced the principle of natural justice, which mandates that a taxpayer must be given a fair opportunity to respond to the allegations against them. This decision is a crucial reminder to tax authorities to follow due process.