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Garg Associates Vs. State of Assam and Ors. – Gauhati High Court

March 19, 2026

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Technosys Integrated Solutions Pvt. Ltd. Vs. Union of India and Ors. – Delhi High Court

Under Section 73 of the GST Acts, a summary in Form GST DRC-01 with an attached tax determination cannot substitute a proper and duly authenticated show cause notice, and an adverse order passed without the hearing mandated by Section 75(4) is liable to be set aside – Brahmaputra Tele Productions Pvt. Ltd. Vs. State of Assam and Ors. – Gauhati High Court

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