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The petitioner, Anil Kumar, the proprietor of N.S. Super Mart contested a Show Cause Notice (SCN) on December 15, 2023. Subsequently, an order-in-original was issued on April 3, 2024, under the Delhi GST law. The GST SCN proposed a tax demand of ₹10.91 lakh, citing alleged excess Input Tax Credit (ITC) due to discrepancies between […]
Under Goods and Services Tax (GST), the proper officer should cite the pertinent facts and the basis for the decision in their final order, even when the taxpayer is unable to answer to the Show cause notice, the Allahabad High Court ruled. A writ petition has been furnished by M/s Shakil Ahmad Security Agency before […]
The Himachal Pradesh High Court dismissed Himalaya Wellness Company’s challenge to a 15-page show cause notice (SCN) issued under GST rules. The SCN sought to collect ₹4.37 crores in allegedly inadmissible input tax credit (ITC). The Division Bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja opined that acceptance of a show cause notice […]
According to the Delhi High Court, taxpayers cannot claim they were not allowed to be heard if they fail to check the GST portal for a show cause notice (SCN) and respond to it before an order is passed. A division bench comprised of Justices Prathiba M. Singh and Rajneesh Kumar Gupta stated thus. “Since […]
The Uttarakhand High Court, under Section 73(9) of the Uttarakhand Goods and Services Tax Act, 2017, addressed a petition filed by a company contesting an order demanding ₹91,95,708 as tax, interest, and penalty. The discrepancy between the demand in the final order and the amount stipulated in the initial show cause notice (Form GST DRC-01) […]
The Delhi High Court, an order cancelling the GST registration of a trader with retrospective effect shall not be upheld until the Show cause notice preceding this decision shows both the reasons and the objective of the authority for the retrospective cancellation. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar noted that […]
It was said by the Kerala High Court that consolidated Show cause notice engaging diverse assessment years could be furnished when the common period of adjudication is there. “Issuing a consolidated show cause notice covering various financial/assessment years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under […]
Discovering that the Show Cause notice (SCN) does not cite any particulars that furnish any clue to the assessees as to the cause for the GST registration cancellation, the Delhi High Court quashed the show cause notice and the order through which the GST commissioner has cancelled the GST registration of the applicant with the […]
The Bombay High Court has quashed a show cause notice issued in a standardized printed format, which only included the period, date, and time, but lacked any specific details regarding the information or documents required from the petitioner to be presented. The bench, consisting of Justices K. R. Shriram and Jitendra Jain, observed that before […]
