https://www.taxtmi.com/caselaws?id=775133 The Gauhati HC disposed of the writ petition by setting aside both the summary of show cause notice dated 28.09.2023 and the summary order dated 29.12.2023. The court found that the revenue authorities issued a summary of SCN without properly issuing a SCN under section 74(1) of the CGST Act, 2017, and passed the summary order without providing an opportunity of hearing, thereby violating principles of natural justice. The HC relied on its earlier decision in Construction Catalysers Pvt. Ltd. v. State of Assam, which dealt with identical issues. The court noted that authorities mistakenly believed that attaching tax determination to the summary of SCN would constitute a valid show cause notice. The orders were quashed due to procedural defects and improper manner of passing the impugned orders. en-us Wed, 16 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775133 The Gauhati HC disposed of the writ petition by setting aside both the summary of show cause notice dated 28.09.2023 and the summary order dated 29.12.2023. The court found that the revenue authorities issued a summary of SCN without properly issuing a SCN under section 74(1) of the CGST Act, 2017, and passed the summary order without providing an opportunity of hearing, thereby violating principles of natural justice. The HC relied on its earlier decision in Construction Catalysers Pvt. Ltd. v. State of Assam, which dealt with identical issues. The court noted that authorities mistakenly believed that attaching tax determination to the summary of SCN would constitute a valid show cause notice. The orders were quashed due to procedural defects and improper manner of passing the impugned orders. Case-Laws GST Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775133