Gauhati High Court Holds Summary in GST DRC-01 Cannot Substitute Proper Show Cause Notice Under Section 73; Emphasizes Mandatory Opportunity of Hearing
The Gauhati High Court has ruled that attaching a tax determination statement to the summary in GST DRC-01 does not fulfill the statutory requirement of a proper Show Cause Notice under Section 73 of the GST Acts. The Court further held that failure to provide an opportunity of hearing before passing an adverse order violates Section 75(4) and principles of natural justice.
