Tag: Show Cause Notice

ArticleGST Article

Vague and Non-Specific SCN Without ‘Details’ Under Section 73 of the CGST Act is Unsustainable

byCA Bimal Jain

The Hon’ble Punjab & Haryana High Court in the case of Abbott Heathcare Private Limited vs Excise and Taxation Commissioner and Ors [CWP 4495 of 2024, order dated April 02, 2026] held that a show cause notice issued under Section 73 of the CGST Act, lacking specific ‘details’ and basis for allegations, is vague, non-specific, and violates principles of natural justice, thereby rendering it liable to be quashed.

ArticleGST Article

Divergent Rulings on Consolidation of Multiple Financial Years in Single SCN

byCA Bimal Jain

The Hon’ble Delhi High Court in the case of M/s. Technosys Integrated Solutions Pvt Ltd held that consolidation of multiple financial years in a single Show Cause Notice (SCN) and adjudication order is permissible under Sections 73 and 74 of the CGST Act, even in cases not involving fraudulent Input Tax Credit, and declined interference in writ jurisdiction in view of the availability of an alternate appellate remedy.

ArticleGST Article

GST proceedings quashed as notices sent to old address, despite updated address in registration

byCA Bimal Jain

The Hon’ble Gujarat High Court in the case of Sachde Roadlines quashed the proceedings as all the notices, show cause notice, and orders were sent to the old address, even when the Petitioner informed about the updated new address in GST registration, stating that such failures violated principles of natural justice, thus directed fresh proceedings.