2026-VIL-280-GAU
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SGST High Court Cases

GST - Issuance of proper SCN under Section 73(1) of the CGST Act, 2017 – The petitioner was issued a Summary of Show Cause Notice in GST DRC-01 with an attached determination of tax, but no separate SCN - Whether the attached determination of tax can substitute the requirement of a proper SCN under Section 73 of the CGST/SGST Acts - HELD - The issuance of a proper SCN under Section 73(1) is a mandatory requirement and the summary in DRC-01 cannot replace it. A Statement under Section 73(3) also cannot substitute the SCN - The Act requires the Proper Officer to issue a formal and duly authenticated SCN to initiate proceedings under Section 73. The Statement of tax determination attached to the Summary cannot be treated as a valid SCN - Merely attaching a tax determination order to the Summary in DRC-01 does not amount to valid initiation under Section 73. The Summary is only supplementary to a full SCN, which was not provided in this case, violating the statutory requirements - The impugned order is set aside. The respondents are granted liberty to initiate de novo proceedings, if considered appropriate - Writ petition stands allowed - Opportunity of Hearing - The Summary of SCN did not mention any date for personal hearing, leaving the relevant column blank - Whether the failure to provide a hearing opportunity in terms of Section 75(4) of the CGST Act vitiates the order - HELD - Section 75(4) mandates that an opportunity of hearing must be granted either when requested by the assessee or when an adverse decision is contemplated, even if no reply is filed. Failure to do so violates the statutory requirement and principles of natural justice. The Court set aside the impugned order on this ground as well.
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