13.03.2026
Heard Ms. N. Hawelia, 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 30.11.2024 in GST
DRC-01 for the tax period from April, 2020 – March, 2021 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
30.11.2024 in the portal, the petitioner submit reply. Subsequent thereto, an order
was passed on 27.02.2025 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.