Failure to Prove Service of Show-Cause Notice of Service Tax Demand: Gauhati HC sets aside ₹16.37 Lakh Demand Order

The Gauhati High Court quashed a service-tax demand order on procedural grounds: the tax authorities failed to serve a proper show-cause notice as mandated, relying instead on a summary notice (Form DRC-01), failing to provide hearing. The HC ruled that such procedural lapses violate principles of natural justice and statutory mandate under Section 73 of the CGST Act, rendering the impugned order invalid. It upheld that proper service and opportunity to be heard are preconditions to valid tax demands. (Word count: ~107)