Aman Gupta Vs Union of India And Ors
Date: May 25, 2025
Subject Matter
Summary of a Show Cause Notice in GST DRC-01 cannot replace the formal Show Cause Notice
Summary
The petitioner challenged the issuance of a summary of a Show Cause Notice dated November 29, 2024, by the respondent without following the proper legal process outlined in Section 73(1) of the Assam Goods and Services Tax (AGST) Act, 2017. The petit…
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT 1. Heard Mr. D. Saraf, learned counsel for the petitioner and Mr. B. Gogoi, learned Additional Advocate General, Assam for the respondent Nos. 1 to 3. 2. The case of the petitioner herein is that the respondent No. 3 has issued the summary of show cause notice dated 29.11.2024 without passing any order under Section 73 (1) of the A…