Without the requisite SCN, proceedings cannot be initiated by issuing a summary of show cause notice: HC

Vishkarma Industries v. State of Jharkhand – [2023] (Jharkhand)

The GST department started legal action against the petitioner for fraudulently claiming ITC and giving other firms its benefits. It submitted a writ petition to contest the proceedings, arguing that just a summary of a show cause—instead of the proper show cause required by section 74(1)—had been issued.

The Hon’ble High Court stated that a summary of a show cause cannot take the place of an official show cause