GAUHATI HIGH COURT [Brahmaputra Tele Productions Pvt. V/s The State of Assam]
The assessee challenged GST proceedings for April 2020–March 2021 where only a DRC-01 summary with a tax-determination attachment was uploaded, followed by a DRC-07 order citing non-payment within 30 days. The court considered whether a valid section 73 show cause notice existed, whether the attachment could substitute the statutory notice/order, and whether hearing under section 75(4) was granted. It held that a proper, authenticated show cause notice and mandatory hearing are required; the impugned action was not compliant with law and natural justice.
Advance Ruling (AAR)