2026-VIL-142-GAU
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SGST High Court Cases

GST - Requirement of a valid Show Cause Notice under Section 73 of the CGST Act, 2017 - Petitioner was issued a Summary of the Show Cause Notice in Form GST DRC-01, which mentioned that a Show Cause Notice was attached. However, the attachment only contained a determination of tax, and not a proper Show Cause Notice - Whether the attachment to the Summary of the Show Cause Notice in Form GST DRC-01 can be considered a valid Show Cause Notice under Section 73 of the CGST Act, 2017 – HELD - The Summary of the Show Cause Notice in Form GST DRC-01 cannot be a substitute for the actual Show Cause Notice required to be issued under Section 73(1) of the Act. The Section 73 clearly distinguishes between the Show Cause Notice and the Statement of determination of tax under Section 73(3), and the latter cannot replace the former - Under Rule 142(1) of the CGST Rules, 2017, the issuance of the Summary of the Show Cause Notice in Form GST DRC-01 is in addition to the requirement of issuing a proper Show Cause Notice under Section 73(1). The Summary of the Show Cause Notice cannot substitute the requirement of a proper Show Cause Notice – Further, the attachments to both the Summary of the Show Cause Notice and the Summary of the Order were not properly authenticated by the Proper Officer as required under Rule 26(3) of the CGST Rules, 2017. The authentication by the Proper Officer is a statutory mandate, and the failure to do so renders the Show Cause Notice and the Order ineffective - The impugned order is quashed and the respondents are granted liberty to initiate de novo proceedings under Section 73, if deemed fit. The Bank Accounts of the petitioner, which are frozen, are ordered to be defreezed – The writ petition stands disposed of
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