CASE LAW
|
Authority |
One liner |
|
Gauhati High Court Print Sales Company |
Summary of the SCN in Form GST DRC-01 cannot substitute the actual SCN required u/s 73(1)of the GST Act, 2017 |
|
Gauhati High Court Dihingia Motors Private Limited |
Mere summary of the SCN (DRC-01) without an actual signed SCN under Section 73(1) and without proper hearing under Section 75(4) is invalid. |
|
Delhi High Court Laxmi Traders |
Section 73 of the Act mandates issuance of SCN prior to passing an order creating a demand. |
|
Jharkhand High Court Alok Steel Industries Private Limited |
Summary of the Show Cause Notice does not fulfill the ingredients of a proper show cause notice thereby amounts to violation of Principle of natural Justice. |