Summary Of SCN In GST DRC-01 Cannot Replace Issuance Of SCN Under Section 73(1) Of CGST Act: Gauhati High Court

In a recent ruling by the Gauhati High Court, significant clarifications were made regarding the procedure for issuing a Show Cause Notice under the Assam Goods and Services Tax Act, 2017 (AGST Act), specifically under Section 73 of the Act. The case, filed by Udit Tibrewal, who runs M/s High Tech Marketing, challenged an order passed by the Commercial Tax Officer in Tezpur, Assam. The petitioner claimed that the procedure…