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![[Tax Not Paid/ Short Tax] Summary Of Show Cause Notice In GST DRC-01 Not A Substitute For SCN U/S 73(1) CGST Act: Gauhati HC](https://www.livelaw.in/h-upload/2024/08/30/500x300_558477-gauhati-high-court.webp "[Tax Not Paid/ Short Tax] Summary Of Show Cause Notice In GST DRC-01 Not A Substitute For SCN U/S 73(1) CGST Act: Gauhati HC")