🏛️ Relief Granted by Gauhati High Court: Quashes GST Orders Due to Procedural Lapses 🚨 Court: High Court of Gauhati Title: Construction Catalysers Pvt. Ltd. vs. State of Assam

Summary: In a significant ruling, the Gauhati High Court quashed GST orders issued under Section 73(9) of the Assam GST Act, citing procedural lapses and a breach of natural justice principles. The court held:

1️⃣ A *summary of show-cause notice* in Form GST DRC-01 cannot replace a proper show-cause notice under Section 73(1). 2️⃣ Notices and orders must be authenticated in compliance with Rule 26(3).

3️⃣ The statutory mandate under Section 75(4) for granting an *opportunity of being heard* cannot be ignored. The court allowed the revenue authorities to restart proceedings, emphasizing that procedural compliance is critical for fair adjudication. 📝⚖️