[Tax Not Paid/ Short Tax] 'Summary Of Show Cause Notice' In GST DRC-01 Not A Substitute For SCN U/S 73(1) CGST Act: Gauhati HC

The Gauhati High Court ruled that a show-cause notice (SCN) issued under Section 73(1) of the CGST Act cannot be substituted with a mere summary of the show-cause notice, such as a GST DRC-01. The court stated that the complete and detailed SCN must be provided to the taxpayer to ensure fairness and transparency in the proceedings. This ruling underscores the importance of procedural adherence by GST authorities, ensuring that taxpayers are fully informed of the case against them and have an opportunity to respond adequately.