Merely Attaching Tax Determination Statement to DRC-01 Summary Not a Valid Show Cause Notice: Gauhati High Court

Show cause notice under Section 73, Central Goods and Services Tax Act, 2017, must be proper, authenticated, and comply with Rule 142. In this case, the Gauhati High Court has invalidated a tax demand order for non-compliance with statutory requirements and violation of the principles of natural justice. Case background and parties involved The petitioner Naser Ali Mondal, a businessman from Bongaigaon, Assam, operating under the trade name M/s Alom…