The Hon’ble Karnataka High Court in M/s Leadingly Trading LLP quashed the ex-parte assessment order passed under Section 73 of the CGST Act for the period April 2021 to March 2022, on the ground that out of three notices allegedly issued by the Revenue, the
The Hon’ble Delhi High Court in the case of Varian Medical Systems International India Pvt. Ltd. v. Union of India & Ors. [W.P.(C) 10642/2025 & 13605/2025, order dated October 28, 2025] held that the issuance of a Show Cause Notice (SCN) before the expiry of the reply period for the Pre-SCN violates principles of natural justice, and that audit commencement date under Section 65 of the CGST Act is the date when the taxpayer provides required documents, with audit conclusion and communication of findings within prescribed timelines.
The honourable Gujarat High Court quashed both a GST e-Invoice show cause notice (SCN) and a penalty order issued to a taxpayer (Kapton Alloys Private Limited Vs State of Gujarat & Anr. dt: July 2025) on the same day, holding that it amounted to a flagrant breach of the principles of natural justice.
The Hon’ble Madras High Court in the case Tvl. Spark Bio Gas (P.) Ltd held that an order released without giving proper notice is contrary to principles of natural justice.
The Hon’ble Orissa High Court in the case of Alfa Cityinfra (P.) Ltd. held that any defect in the Show Cause Notice would cause violation of principles of natural justice. Hence, the demand was to be set aside and time was to be extended for Assessee to file reply and thereafter in event personal hearing was sought, it would be given.
The Honorable Kerala High Court noted that the Petitioner was not afforded any time for filing a reply to the notice in GST ASMT-10 and it is not disputed that the Petitioner’s GST registration was cancelled before the said notices were uploaded in GST Portal and opined that there is a violation of principles of natural justice.
The Hon’ble Calcutta High Court in the case of PBL Transport Corporation (P) (Ltd.) v. Assistant Commissioner (ST) [Writ Petition…
