Authenticated GST show cause notice required; DRC-01 summary cannot replace statutory notice, and fresh proceedings may follow.

Under the Assam GST framework, a summary notice in DRC-01 cannot substitute for the statutory show cause notice, and notice, statement and adjudication order must be properly authenticated by the proper officer. On that basis, the High Court held the impugned order in original ineffective and set it aside. It permitted the department to issue a fresh show cause notice in accordance with law, and directed that the fresh notice relate back to the date of the summary notice. The period from issuance of the summary notice until service of the certified copy of the order was excluded for limitation purposes.

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Issues: Whether the order in original passed under the Assam Goods and Services Tax Act, 2017 could be sustained when the statutory show cause notice was not issued in the prescribed manner and whether consequential directions could be issued regarding fresh proceedings and limitation.

Analysis: The impugned order in original was challenged on the ground that a summary of the show cause notice could not substitute the show cause notice required under Section 73(1) of the Assam Goods and Services Tax Act, 2017. The Court followed its earlier view that a statement or summary in GST DRC-01 does not amount to a valid show cause notice and that authentication by the proper officer is mandatory. It held that the notice, statement and order must bear proper authentication, and that failure to do so renders the proceedings ineffective. The Court therefore set aside the order in original while directing the proper officer to issue a fresh show cause notice under Section 73(1). It also directed that the fresh notice would relate back to the date of the summary notice and that the period from issuance of the summary notice till service of the certified copy of the order would be excluded while computing limitation under Section 73(10).

Conclusion: The order in original was quashed, fresh proceedings under Section 73 were permitted, and limitation was ordered to be excluded for the specified period, thereby granting relief to the petitioner in part.

Final Conclusion: The writ petition was disposed of by invalidating the impugned adjudication, preserving the revenue's right to proceed afresh in accordance with law, and protecting the petitioner from prejudice on limitation for the excluded period.

Ratio Decidendi: A show cause notice and adjudication order under the GST framework must be issued and authenticated by the proper officer as mandated by the statute, and a mere summary cannot substitute for the statutory notice.

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