Gauhati HC sets aside GST order passed without proper show cause notice

The Gauhati High Court quashed a GST demand order issued without a proper show-cause notice as required under DRC-01. The Court held that failure to adhere to procedural requirements violated principles of natural justice. It directed authorities to issue a fresh notice and conduct a fair hearing. The judgment reinforces the necessity of procedural compliance in GST administration and protects taxpayers from arbitrary demands, thereby upholding the sanctity of due process.