The petitioners, Ms Sarada Refrigeration And Air, challenged a Show Cause Notice and an Order in Original issued by the Respondent authorities under the Assam Goods and Services Tax Act, 2017. The court held that a Summary of the Show Cause Notice cannot be a substitute for a proper Show Cause Notice as required by Section 73(1) of the Act. The court relied on its previous judgment in Construction Catalysers Private Limited vs. State of Assam and 2 Others, which established that a Show Cause Notice must be issued in accordance with the law. The court set aside the impugned Order in Original and granted liberty to the Respondent authorities to initiate de novo proceedings under Section 73 of the Act, if deemed fit.