#form drc-01

[gstindiaguide-blog1]

GST demand quashed as summary of show cause notice was held invalid substitute for proper notice under Section 73

Case Details Case Title: Sri Bitu Paul v. State of Assam and Ors. Court: Gauhati High Court Petition No.: WP(C)/15/2025 Date of Judgment: 05.02.2025 Category of Dispute: Demand – Validity of Show Cause Notice under Section 73 AGST Act Relevant Sections: Section 73, Section 75(4) of AGST/CGST Act, 2017; Rule 142 of AGST/CGST Rules, 2017 Facts (Paras 2–4, 9) The petitioner, a trader of…

GST demand quashed as summary of show cause notice was held invalid substitute for proper notice under Section 73

[gstindiaguide-blog1]

GST demand quashed as summary of show cause notice under Form DRC-01 was held insufficient to initiate proceedings without a proper statutory notice under Section 73(1)

Case Reference MS DNA Agrotech Private Limited v. State of Assam & OrsGauhati High CourtWP(C)/6983/2024Category: Input Tax Credit / Demand & Recovery (Section 73, Rule 142)Date of Judgment: 05.02.2025Relevant Provisions: Section 73 & 75 of the CGST/AGST Act, 2017; Rule 142 of CGST/AGST Rules, 2017 Facts (Paras 2–4) The petitioner, engaged in trading fertilizers under GST registration, challenged…

GST demand quashed as summary of show cause notice under Form DRC-01 was held insufficient to initiate proceedings without a proper statutory notice under Section 73(1)