https://www.taxtmi.com/caselaws?id=764061 Gauhati HC quashed GST assessment orders dated 27.04.2024 for procedural violations. The court held that Summary of Show Cause Notice in GST DRC-01 cannot substitute proper Show Cause Notice required under Section 73(1) of CGST/AGST Act. Attachments to GST DRC-01 and DRC-07 lacked Proper Officer's signature, violating authentication requirements under Rule 26(3). The court found denial of hearing opportunity under Section 75(4) violated natural justice principles. Assessment proceedings were deemed invalid without proper Show Cause Notice issuance. Authorities granted liberty to initiate fresh proceedings under Section 73 if deemed appropriate. en-us Fri, 29 Nov 2024 00:00:00 +0530 Wed, 01 Jan 2025 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764061 Gauhati HC quashed GST assessment orders dated 27.04.2024 for procedural violations. The court held that Summary of Show Cause Notice in GST DRC-01 cannot substitute proper Show Cause Notice required under Section 73(1) of CGST/AGST Act. Attachments to GST DRC-01 and DRC-07 lacked Proper Officer's signature, violating authentication requirements under Rule 26(3). The court found denial of hearing opportunity under Section 75(4) violated natural justice principles. Assessment proceedings were deemed invalid without proper Show Cause Notice issuance. Authorities granted liberty to initiate fresh proceedings under Section 73 if deemed appropriate. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764061