TMI Blog2023 (2) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned SCN. In the event, the GST portal cannot be adopted to include further explanation as to the reasons for which the proposed action is contemplated, show cause notices such as the impugned SCN would be rendered meaningless and would fail to serve the purpose of issuing a show cause notice, at all. If the concerned authorities find that they are unable to communicate the allegations in respect of which the response is elicited by way of a show cause notice, by selecting the options as available on the electronic system; the concerned authorities may consider issuing a physical show cause notice. The show cause notice must clearly state the allegations that the concerned noticee has to meet. This being the essence of a show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of eliciting a meaningful response from the petitioner. It is well settled that Show Cause Notices are not meant to be issued mechanically to comply with a formality; the same are issued to serve the principles of natural justice and to enable the concerned authority to take an informed decision. The entire purpose of the Show Cause Notice is to enable the noticee to respond to the allegations on the basis of which an action is proposed. Tested on the aforesaid anvil, the impugned SCN does not qualify to be considered as a Show Cause Notice at all. 5. The petitioner had responded to the impugned SCN by a letter dated 18.10.2022, inter-alia, stating that the notice was issued without providing proper information. 6. According to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned authorities find that they are unable to communicate the allegations in respect of which the response is elicited by way of a show cause notice, by selecting the options as available on the electronic system; the concerned authorities may consider issuing a physical show cause notice. 10. The show cause notice must clearly state the allegations that the concerned noticee has to meet. This being the essence of a show cause notice, any notice that does not qualify this criterion, cannot be considered as a show cause notice. 11. In view of the above, the impugned SCN dated 06.10.2022 and, consequentially, the impugned order dated 21.10.2022 are set aside. 12. This order does not preclude the concerned officers to issue a show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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