https://www.taxtmi.com/caselaws?id=766499 Gauhati HC held that Summary of SCN in Form GST DRC-01 with attachment cannot substitute proper SCN under Section 73. Court found violation of natural justice principles as petitioner was denied hearing opportunity despite request. HC ruled that summary documents do not dispense with requirement of proper SCN, statement and order as mandated by Section 73. Authentication under Rule 26(3) is mandatory. Impugned order dated 28.04.2024 was set aside with liberty to authorities to initiate de novo proceedings under Section 73 if deemed fit. en-us Thu, 12 Dec 2024 00:00:00 +0530 Wed, 26 Feb 2025 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766499 Gauhati HC held that Summary of SCN in Form GST DRC-01 with attachment cannot substitute proper SCN under Section 73. Court found violation of natural justice principles as petitioner was denied hearing opportunity despite request. HC ruled that summary documents do not dispense with requirement of proper SCN, statement and order as mandated by Section 73. Authentication under Rule 26(3) is mandatory. Impugned order dated 28.04.2024 was set aside with liberty to authorities to initiate de novo proceedings under Section 73 if deemed fit. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766499