Skip to main content
← back
Informative

GST Proper Officer Must issue SCN to Invoke S.73 Even if Summary of SCN is Issued: Gauhati HC

Update / Judgement Date

11 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

Gauhati HC ruled that GST proper officers must issue complete show cause notices under Section 73, not just summaries, to initiate valid proceedings. The judgment upholds due process requirements even in technical tax matters. It prevents authorities from using shortcut procedures that compromise taxpayers' defense rights.