Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC

The Gauhati High Court has ruled that a mere summary of the Show Cause Notice (SCN) in GST DRC-01 is insufficient for initiating GST proceedings under Section 73. The Court emphasized that the proper officer must issue a detailed SCN statement along with an order to allow the taxpayer to respond adequately. This ruling highlights the importance of transparency and the need for clear communication from tax authorities to ensure that businesses are given a fair chance to defend themselves against any tax demands or penalties under the Goods and Services Tax Act.