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HIGH COURT
16. (2025) 27 Centex 331 (Gau.) DNA Aggrotech Pvt. Ltd. Vs. State Of Assam
Dated 21st March, 2025
Mere issuance of attachment regarding determination of tax, along with the summary of SCN in DRC-01, cannot be a substitute for issuance of SCN.
FACTS
Petitioner was served with only a summary of the SCN in Form GST DRC-01, along with a statement of tax determination without issuing a proper SCN providing any basis or reasoning for issuance of such SCN. Due to the absence of a detailed SCN, the petitioner was unable to effectively respond. Thereafter, Respondent proceeded to pass the order confirming the demand solely based on summary of SCN in DRC-01. Hence petitioner filed this Writ.
HELD
The Hon’ble High Court observed that a “Statement of SCN” issued in Form DRC-02 as well as Summary of SCN in Form DRC-01 cannot substitute the requirement of issuance of SCN. It is the legal requirement as per section 73 of CGST Act read with Rule 142 of CGST Rules, 2017 and precedent condition prior to passing any order. Accordingly, Impugned Order was not sustainable in the eyes
