13.03.2026
Heard Shri R.S. Mishra, learned counsel appearing on behalf of the petitioner.
Also heard Shri B. Chowdhury, the learned Standing Counsel of the Finance and
Taxation Department of the Government of Assam.
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 29.09.2023 in GST
DRC-01 for the tax period from July, 2017 – March, 2018 along with an attachment as
regards the determination of tax. It is the case of the petitioner that as there was no
proper Show Cause Notice attached to the Summary of the Show Cause Notice dated
11.12.2023 in the portal, the petitioner did not submit any reply. Subsequent thereto,
an order was passed on 29.09.2023 in GST DRC-07 and the reason assigned is that
the assessee failed to make payment within 30 days of issue of notice. It is contended
that the attachment as well as the Summary of the Order uploaded in GST DRC-01
and GST DRC-07 were not authenticated by any signature of the Proper Officer.