https://www.taxtmi.com/caselaws?id=793822 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. en-us Wed, 17 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793822 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. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793822