Case Details: Print Sales Company Versus State of Assam-(2025) 26 Centax 336 (Gau.)
Judiciary and Counsel Details
- Soumitra Saikia, J.
- S/Shri A. Goyal & A. Choudhury, Advs. for the Petitioner.
Facts of the Case
The petitioner, a business engaged in the printing of materials and registered under the Goods and Services Tax (GST) Act, found itself at the center of a legal dispute concerning the procedural validity of an order issued under Section 73(1) of the GST Act and Rule 142(1). The matter arose when the proper officer, without issuing a proper Show Cause Notice (SCN), served the petitioner only with a Summary of the Show Cause Notice in Form GST DRC-01, which did not meet the statutory requirements set forth in Section 73 and Rule 142(1)(a). The petitioner contended that the absence of a formal SCN undermined the validity of the proceedings and violated the principles of natural justice. As a result, the petitioner approached the Gauhati High Court, seeking redress and challenging the legality of the order passed by the revenue authorities.
High Court Held
The Hon’ble High Court, after reviewing the case, ruled that the Summary of Show Cause Notice in Form GST DRC-01 could not replace the formal SCN required under Section 73(1) of the GST Act. The Court emphasized that the absence of a proper SCN rendered the order invalid. As a result, the Court set aside the impugned order, underscoring the importance of following the prescribed legal procedures to ensure procedural fairness.
