Ms Ganapati Enterprise And Anr vs. The State Of Assam And Ors
Held
The Court, relying on a Co-ordinate Bench decision, held that a summary show cause notice (FORM GST DRC-01) cannot substitute the statutory show cause notice required under Section 73(1). It found that no proper show cause notice was issued and no opportunity of hearing was afforded. Consequently, the impugned order and consequential FORM GST DRC-07 were set aside, and the matter was remitted for fresh proceedings.
Facts
The petitioners challenged a demand order for tax, interest, and penalty under Section 73 of the AGST Act for FY 2017-2018, along with FORM GST DRC-07. Their primary contention was that only a summary show cause notice (FORM GST DRC-01) was issued, not a proper statutory show cause notice under Section 73(1), and no opportunity of hearing was provided.
Key Issues
Whether a summary show cause notice in FORM GST DRC-01 can substitute the statutory show cause notice required under Section 73(1) of the AGST Act, and whether the absence of a proper show cause notice and opportunity of hearing invalidates the demand order.
Sections Cited
Section 73, FORM GST DRC-07, FORM GST DRC-01, Section 73(1), Section 75(4), Section 16(5), Section 71, Section 75
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Cause title — parties, addresses and appearances
02-09-2026
Heard Mr. S.K. Saha, learned counsel for the pet
The judgment continues below.
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