Grounds of Writ-The Petitioner argues that the show cause Notice (SCN) and the related orders are invalid because the attachments do not have the required signatures under Rule 26(3) of the CGST Rules, 2017. They also claim that the rules of natural justice, as outlined in Section 75(4) of the CGST Act, 2017, were not followed.Additionally, The veritioner questions whether issuing a summary SeN satisfies the notice requirement under Section 73 of the CGST Act, 2017.
Order-The Court has quashed the impugned order, ruling that a summary SCN cannot replace a proper SCN, and that any notice or order without a signature is invalid. The Court also stated that the Respondent can start new proceedings.Moreover, when calculating the time limit under Section 73(10), the time from the issuance of the summary SCN on 29.09.2023 until the courts judament is not counted.
GST Case Law Shri Shambhu Prasad Versus The State of Assam
Citation-2025 TAXONATION 26 (GAUHATI)
Authors for the blog-
Bhogavalli Mallikarjuna Gupta - bhogavalli.gupta@rsmindia.in
Siddharth Surana - siddharth@rsmindia.in
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