Sarada Refrigeration And Air Condition And Anr Vs State of Assam And 2 Ors
DiscussDate: June 16, 2026
Subject Matter
Summary Show Cause Notice Not Substitute for Statutory Notice; Proper Officer Authentication Required
Summary
The Gauhati High Court has set aside an Order in Original dated 08.03.2024, holding that a Summary of Show Cause Notice in Form GST DRC-01 cannot be a substitute for a proper Show Cause Notice required under Section 73(1) of the Assam Goods and Servi…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. N. N. Jha, the learned counsel appearing on behalf of the Petitioners. Mr. B. Choudhury, the learned counsel appears on behalf of the Finance and Taxation Department of the Government of Assam representing the Respondent Nos.1 to 3. 2. The present writ petition has been filed by the Petitioners assailing the Show Cause Notice dated 18…