GST Daily 111 – HC set aside order passed on basis of SCN in which time and venue of personal hearing were not indicated

THE Hon’ble  ALLAHABAD  HIGH COURT in the case of SUMIT ENTERPRISES V/s STATE OF U.P. decided on 9-10-2023 

👉 Issue:-

✔️ Whether incomplete SCN is valid?

 👉 The Hon’ble High Court decision :- 

✔️ Where in notice issued under section 74 of GST Act, date by which reply was to be submitted was mentioned, but date, time and venue of personal hearing were not indicated and simply word ‘NA’ was transcribed and even in reminder notice, in coloumn of date, time and venue of personal hearing, ‘NA’ was transcribed, consequent order passed would be violative of principle of natural justice.