https://taxcode.in/sarada-refrigeration-and-air-condition-and-anr-vs-state-of-assam-and-ors-gauhati-high-court/

The Gauhati High Court has held that a summary of a show cause notice cannot substitute the statutory requirement of a properly authenticated show cause notice under Section 73(1) of the Assam GST Act, 2017. The court set aside the impugned order and directed issuance of a fresh, duly authenticated notice, emphasizing the necessity of compliance with statutory procedures.