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GST - Highlights / Catch Notes

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Writ petition challenging show cause notice (SCN) and ...


Writ against SCN & attachment order allowed. SCN not properly uploaded, violating natural justice. 30 days to respond granted. Approach appellate authority permitted. Attachment quashed.

Case Laws     GST

July 10, 2024

Writ petition challenging show cause notice (SCN) and adjudication order attaching petitioner's bank account. SCN not uploaded in "view notices and orders" section of portal, violating principles of natural justice. Court held petitioner entitled to 30 days to respond to SCN u/s 73(8) of Act. Though SCN uploaded in "view additional notices and orders" section, confusion in identifying notices in pre-redesigned portal dashboard. Petitioner permitted to approach appellate authority. Attachment order quashed for lack of opportunity to respond. Petition disposed of.

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