The petitioner challenged an assessment order passed under Section 73 of the Assam GST Act on the ground that no proper show cause notice was issued and only a summary in Form DRC-01 was served. The factual background showed that the determination of tax was made without issuance of a valid notice as mandated by law.

The Court held that a summary of show cause notice is not a substitute for a proper notice under Section 73(1). Initiation of proceedings and passing of orders without issuing a valid show cause notice violates statutory requirements and principles of natural justice. The impugned assessment order was set aside with liberty to initiate de novo proceedings in accordance with law.