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The Hon’ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar held that interest liability cannot be imposed in the adjudication order when the show cause notice did not quantify or demand such interest, as it would violate Section 75(7) of the GST Act.
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.
The Hon’ble Madras High Court in the case of Radiant Cash Management Services Ltd. held that there is no statutory bar under the GST enactments for issuance of multiple SCNs under Section 73 for the same tax period if they address different discrepancies..
The Hon’ble Calcutta High Court in the case of M/s. Duttcon Consultant and Engineers Private Limited v. Assistant Commissioner of State Tax, Shyambazar Charge & Ors. [WPA No. 24188 of 2025, order dated December 09, 2025] held summary Form GST DRC-01 show cause notice and DRC-07 adjudication order bereft of relevant facts/reasons violate mandatory Section 75(6) WBGST/CGST Act requirement for quasi-judicial orders, “additional notices and orders” portal tab upload improper service per precedents, no opportunity of hearing under Section 75(4) despite adverse decision are liable to be set aside.
The Hon’ble Bombay High Court (Nagpur Bench) in the case of A. M. Marketplaces Pvt. Ltd. held that it is mandatory to keep gap of three months between issuance of notice under sub-section 2 read with sub-section 10 of Section 73 of the CGST Act.
The Hon’ble Allahabad High Court at Judicature in the case of Mi Industries India Private Limited held that the impugned adjudication order dated January 10, 2024 confirming GST demand of Rs. 9,42,21,714.94 suffers jurisdictional error by travelling far beyond the proposed demand of Rs. 1,71,79,347.92 in the show cause notice.
The Hon’ble Supreme Court in the case of GR Infra Projects Limited Ratlam v. State of Madhya Pradesh & Ors. [Petition for Special Leave to Appeal (C) No. 33594/2025, order dated November 21, 2025] held that the impugned Show Cause Notice (“SCN”) issued under Section 74 of the GST Act is prima facie bereft of material particulars as it contains only figures without
The Hon’ble Supreme Court in the case of Mathur Polymers declined to interfere with the Delhi High Court’s view that the issuance of a consolidated show cause notice (SCN) covering multiple financial years is permissible, especially in cases involving patterns of fraudulent transactions.
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 Hon’ble Delhi High Court in the case of Kurlon Retail Limited held that where a show cause notice and reminders are only uploaded on the “Additional Notices & Orders” tab of the GST portal, without proper notice or opportunity of hearing, the resulting ex-parte adjudication order violates principles of natural justice and must be set aside…