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GST Order Set Aside as Summary SCN Cannot Replace Statutory Notice: Gauhati HC

SEO Expert May 23, 2026

The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute the mandatory notice under Section 73(1) of the AGST Act. The GST demand order was quashed for non-compliance with statutory procedure.

The post GST Order Set Aside as Summary SCN Cannot Replace Statutory Notice: Gauhati HC appeared first on TaxGuru.

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Previous: Kerala HC Dismisses Writ Appeal as GST DRC-01 Notice Prima Facie Satisfied Section 74 Requirements
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