GST summary notices cannot replace statutory show cause notice and hearing requirements in tax adjudication.

A summary of show cause notice in GST DRC-01 cannot replace the statutory show cause notice under Section 73(1) of the Assam GST Act, and a summary of order cannot stand in place of the statutory adjudication process. The Court reiterated that proceedings under Section 73 must be issued by the Proper Officer and that Section 75(4) requires an opportunity of hearing before adverse action is taken. On this procedural invalidity, the summary notice dated 29.11.2024 and summary order dated 28.02.2025 were set aside and quashed, with liberty to start fresh proceedings in accordance with law.

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Issues: Whether a summary of show cause notice and a summary of order could replace the statutory show cause notice and hearing required under the GST framework, and whether the impugned summary notice and summary order were liable to be set aside.

Analysis: The order follows the earlier co-ordinate bench ruling that a summary of show cause notice in GST DRC-01 is not a substitute for a show cause notice under Section 73(1) of the Assam Goods and Services Tax Act, 2017. It also reiterates that the statement of tax determination under Section 73(3) cannot stand in place of the statutory notice, that the proceedings and order under Section 73 must be issued by the Proper Officer, and that the mandate of Section 75(4) requires an opportunity of hearing before adverse orders are passed. The issuance of summaries does not dispense with compliance with the statutory procedure.

Conclusion: The summary of show cause notice dated 29.11.2024 and the summary of order dated 28.02.2025 were set aside and quashed, with liberty to initiate fresh proceedings in accordance with law.

Final Conclusion: The writ petition succeeded on the procedural invalidity of the GST proceedings, and the impugned summary-based action was annulled.

Ratio Decidendi: A summary notice or summary order cannot substitute the mandatory statutory show cause notice and hearing requirements under Section 73 and Section 75 of the Assam Goods and Services Tax Act, 2017.

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