In a recent decision dated March 13, 2026, the Gauhati High Court addressed the procedural deficiencies in the issuance of a GST summary show cause notice to Brahmaputra Tele Productions Pvt. Ltd. The company was issued a GST summary show cause notice (DRC-01) for the fiscal year 2020-21, but it lacked a proper detailed Show Cause Notice (SCN). This omission left the company unable to respond appropriately, yet the tax department proceeded to pass an order (DRC-07) on February 27, 2025, alleging non-payment within 30 days.
The attachments in both DRC-01 and DRC-07 were unsigned and unauthenticated, merely containing tax determinations. Additionally, the notice failed to provide a personal hearing, leaving the hearing column blank, even though an adverse decision was made. The central issue was whether these summary notices, alongside unsigned attachments and the absence of a hearing, met the GST law requirements under Sections 73 and 75(4).
Read More: Gauhati High Court: GST demand fails when issued without a proper SCN, without signing and authentication, even if summary forms are uploaded [Order attached]
The Court ruled that a proper Show Cause Notice is mandatory, and the DRC-01 summary notice cannot serve as a substitute. It emphasized that unsigned or unauthenticated documents lack legal validity and must be digitally or electronically authenticated. Furthermore, the opportunity for a hearing is compulsory whenever an adverse order is anticipated, regardless of whether the taxpayer requests it. Due to these procedural violations, the Court set aside the order and permitted fresh proceedings (de novo).
Order Date - 13 March 2026
Parties: BRAHMAPUTRA TELE PRODUCTIONS PVT LTD Vs THE STATE OF ASSAM AND 2 ORS. THE PRINCIPAL COMMISSIONER STATE GST, THE ASSISTANT COMMISSIONER OF STATE TAX
Facts -
- Brahmaputra Tele Productions Pvt. Ltd. was issued a GST summary show cause notice (DRC-01) for FY 2020–21, but no proper detailed Show Cause Notice (SCN) was attached.
- The company, confused due to lack of a valid SCN, could not respond properly, yet the department passed an order (DRC-07) on 27.02.2025, alleging non-payment within 30 days.
- The attachments in both DRC-01 and DRC-07 merely contained tax determination and were unsigned and unauthenticated.
- Further, no personal hearing was granted, as the notice left the hearing column blank, despite an adverse decision being passed.
Issue -
- Whether summary notices, unsigned attachments, and absence of hearing satisfy GST law requirements under Sections 73 & 75(4)?
Order -
- The Court held that a proper Show Cause Notice is mandatory, and DRC-01 summary is only supplementary, not a substitute.
- Unsigned / unauthenticated documents have no legal validity, and must be digitally/electronically authenticated as per law.
- Opportunity of hearing is compulsory whenever an adverse order is contemplated, even if the taxpayer does not request it.
- Since all these requirements were violated, the Court set aside the order and allowed fresh proceedings (de novo).
