16.03.2026
Heard Shri Amit Goyal, learned counsel for the petitioner. Also heard Shri
Page No.# 2/13
H. Baruah, the learned Standing Counsel for the Finance (Taxation) Department.
2. Before dealing with the issue involved, the brief facts of the case may be
put in a nutshell.
3. The petitioner was issued a summary of show cause dated 18.07.2025 in
Form GST DRC-01 for the tax period from April 2024 to March 2025 along with
an attachment as regards the determination of tax. It is the case of the
petitioner that there was no proper Show Cause Notice attached to the
Summary of the Show Cause Notice dated 18.07.2025 in the portal. Subsequent
thereto, an order was passed on August 19, 2025 in Form GST DRC07. It is
contended that the order under Section 74 A (1) read with Section 74 A (5)(i)
dated 19.08.2025 was not authenticated by any signature of the Proper Officer.
