The impugned show cause notice (SCN) was cryptic and lacked ...

Vague Show Cause Notice Violates Natural Justice by Lacking Details and Hearing Date for Input Tax Credit Dispute.

August 27, 2024

Case Laws GST HC

The impugned show cause notice (SCN) was cryptic and lacked specific details of allegations, merely referring to a statutory provision without providing any clue regarding transactions resulting in wrongful availment of Input Tax Credit (ITC). The SCN failed to satisfy the requisite standard, violating principles of natural justice by not enabling the petitioner to respond to allegations. Additionally, no date or time for personal hearing was communicated. The cancellation order was passed retrospectively without providing an opportunity to contest, further violating natural justice. However, considering the petitioner sought cancellation, the cancellation order was made operative prospectively from the SCN date, not retrospectively. The petition was disposed of accordingly.

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The impugned show cause notice (SCN) was cryptic and lacked ...

Vague Show Cause Notice Violates Natural Justice by Lacking Details and Hearing Date for Input Tax Credit Dispute.

August 27, 2024

Case Laws GST HC

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