HC held that the SCN was improperly served by uploading it to ...

Tax Notice Invalidated: Improper Service Violates Natural Justice, Requires Fresh Adjudication Under Procedural Guidelines

May 8, 2025

Case Laws GST HC

HC held that the SCN was improperly served by uploading it to the Additional notices tab, violating principles of natural justice. Following precedent, the SCN was set aside. The Adjudicating Authority must reissue the SCN and pass a fresh adjudication order, which remains subject to potential Supreme Court review of the underlying notification. The demand order dated 27th December 2023 was consequently nullified due to procedural irregularities in SCN service, effectively rendering the original tax demand invalid.

View Source

← Previous Next →

HC held that the SCN was improperly served by uploading it to ...

Tax Notice Invalidated: Improper Service Violates Natural Justice, Requires Fresh Adjudication Under Procedural Guidelines

May 8, 2025

Case Laws GST HC

You may also like:

The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex...

Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

HC set aside ex parte assessment order due to violation of natural justice principles. The order was passed without proper service of show cause notice, as notices were...

The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

HC invalidated ex parte orders issued by tax authorities due to violation of natural justice principles. The respondent-Department failed to properly serve notices...

HC held that uploading GST show cause notices solely in the 'Additional Notices and Orders' portal tab without clear navigation instructions constituted improper service....

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's...

Notices issued to a deceased person and subsequent assessment orders passed based on such notices are void ab initio, violating principles of natural justice. The High...

HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice...

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

CESTAT allowed the appeal, setting aside service tax demands predicated solely on Form 26AS without substantive evidence of service provision. The tribunal consistently...

Petitioner challenged validity of re-assessment u/s 148A. HC quashed impugned order and notice initiating re-assessment proceedings issued by 3rd Respondent. HC held...

Quick Updates: