Order Date – 24 June 2025

Parties: BISWA RANJAN BORAH Vs THE STATE OF ASSAM AND 2 ORS., THE PRINCIPAL COMMISSIONER STATE TAX AND THE ASSISTANT COMMISSIONER OF STATE TAX

Facts –

• The Petitioner, Biswa Ranjan Borah, was issued a summary of show cause notice (SCN) dated 20.05.2024 without issuing any show cause notice under Section 73 (1) of the CGST Act, 2017 and summary of order dated 30.08.2024.
• He contended that he has sought for an opportunity of hearing, however, without giving any opportunity of hearing, the summary of order has been passed.

Issue –

• Whether issuance of a summary of show cause notice (in Form DRC-01) without an actual show cause notice under Section 73(1) valid?

Order –

• The Divisional Bench of Hon’ble High Court observed that the judgment and order (oral) dated 26.09.2024 passed by a Coordinate Bench in WP(C) No. 3912/2024 and other connected petitions (Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others) held that “the issuance of the Summary of the Show Cause Notice, Summary of the Statement and Summary of the Order do not dispense with the requirement of issuance of a proper Show Cause Notice and Statement as well as Page passing of the Order as per the mandate of Section 73 by the Proper Officer.”
• The issue raised in Construction Catalysers Pvt. Ltd and the present petition is similar and therefore, the determination made in Construction Catalysers Pvt. Ltd, shall accordingly cover the present petition and the present writ petition stands disposed of by setting aside the summary of show cause notice and the summary of order.