TaxTMI 
TaxTMI 
2026 (6) TMI 1203
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....rtment of the Government of Assam representing the Respondent Nos. 1 to 3. 2. The present writ petition has been filed by the Petitioners assailing the Show Cause Notice dated 18.12.2023 issued by the Respondent No. 3 as well as also the Order in Original dated 08.03.2024. 3. The learned counsel appearing on behalf of the Petitioners submitted that it is the requirement of law in terms with Section 73(1) of the Assam Goods and Services Tax Act, 2017 (for short, 'the Act of 2017'), that there has to be a Show Cause Notice. The Summary of Show Cause Notice cannot be a substitute to the Show Cause Notice to be issued in terms of Section 73(1) of the Act of 2017. The learned counsel appearing on behalf of the Petitioners further submitted....
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....onstruction Catalysers Private Limited (supra) and it is the opinion of this Court that the issue involved in the present proceedings is squarely covered by the said observations and opinion rendered in the case of Construction Catalysers Private Limited (supra). Accordingly, paragraph Nos.20 to 24, being relevant, are reproduced herein under:- "(ii) Whether the determination of tax as well as the order attached to the Summary to the Show Cause Notice in GST DRC-01 and the Summary of the Order in GST DRC-07 can be said to be the Show Case Notice and Order respectively. 20. While deciding supra, this Court duly dealt with what would constitute a Show Cause Notice, the Statement as per Section 73(3) as well as the Summary to....
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....tion Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.]" A perusal of the above quoted Sub-Rule would show that notices, certificates and orders under the provisions of Chapter III shall be issued electronically by the Proper Officer or any other officer authorized to issue such notices or certificates or orders through digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 or verified by any other mode of signature or verification as notified by the Board in that behalf. It is relevant to take note of that Chapter III of the Rules of 2017 pertains to Registration whereas in res....
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....missioner. As it is the statutory mandate that it is only the Proper Officer who has the authority to issue Show Cause Notice and the Statement and pass the order, the authentication in the Show Cause Notice, Statement as well as the Order by the Proper Officer is a must and failure to do so, makes the Show Cause Notice, Statement and Order ineffective and redundant. 24. It is also important to note that the Act only stipulates that notice would be issued and order would be passed by the Proper Officer. The manner in which the Proper Officer would authenticate the notice(s) or the order(s) in so far as other Chapters of the Rules of 2017 is silent except Chapter-III. Taking into account the utmost necessity of the authentication by....
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.... the same. It is also relevant to take note of that the respondent authorities were under the impression that issuance of attachment of the determination of tax which was attached to the Summary of the Show Cause Notice would constitute a valid Show Cause Notice. Under such circumstances, in the interest of justice, this Court while setting aside the impugned Orders-in-Original as detailed out in the Appendix, grants liberty to the respondent authorities to initiate de novo proceedings under Section 73, if deemed fit for the relevant financial year in question. This Court further observes and directs that the period from the date of issuance the Summary of the Show Cause Notices upon the petitioners till the date a certified copy o....