The Hon’ble Gujarat High Court in the case of M/s Shivani Enterprise Proprietor Vibhor Shivkumar Vaid dismissed the writ petition challenging the Show Cause Notice and the consequent Order-in-Original imposing penalties for alleged fraudulent availment of ITC from a non-existent supplier
ZF Commercial Vehicle Control System India, formerly known as WABCO India, has received a show-cause notice from the Additional Commissioner, GST & Central Excise, Audit-I Commissioner, Chennai, proposing a demand of Rs. 27.99 crore.
The Hon’ble Delhi High Court in Gaurav Jain & Anr. held that the proviso to Section 107(6) of the CGST Act, as substituted with effect from October 01, 2025, mandating pre-deposit of ten (10%) per cent of the penalty for filing an appeal against an order demanding penalty without involving any demand of tax, …
The Hon’ble Supreme Court in M/s. Bengal Cold Rollers Private Limited issued notice in the challenge laid to the judgment of the Hon’ble Telangana High Court which had held that the time limit prescribed under Section 74(2) of the CGST Act for issuance of a show cause notice is merely directory and not mandatory..
The Hon’ble Delhi High Court in the case of NHD Motors held that mere uploading of a SCN under the ‘Additional Notices’ tab on the GST portal, without ensuring effective service and opportunity of hearing, is improper and the demand order was liable to be set aside.
The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat held that the statutory mandate of Section 75(4) of the CGST Act requiring grant of personal hearing cannot be dispensed with
The Hon’ble Supreme Court in Joint Commissioner (Intelligence and Enforcement) & Anr. issued notice in the Special Leave Petition filed by the Revenue, thereby agreeing to examine the vexed question as to “whether a consolidated SCN and adjudication order covering multiple financial years can be issued under Section 74 of the CGST Act.
The Hon’ble Allahabad High Court in the case of M/s. Steps Care India held that once GST registration is cancelled, service of show cause notice through the common portal alone is insufficient and physical service of notice is mandatory.
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.
Multiple High Courts across the country have now drawn a firm line against the practice of issuing composite or consolidated SCNs and assessment orders spanning multiple financial years / tax periods under Sections 73 and 74 of the CGST Act.
