Delhi HC Dismisses GST SCN Alleging Violation Should Be Clearly Mentioned

The notice that has been issued via the GST portal would have been revoked by the division bench of Delhi High court, taking into account that the show cause notice (SCN) should specifically define the allegation of the pertained notice that is needed to be considered.

Against the impugned show cause notice, the applicant, Surender Kumar Jain would have filed the plea that asked the applicant to show cause for its registration under the Goods and Services Tax Act, 2017 which does not get cancelled and cancelling the registration of the applicant pursuant to the provided show cause notice.

As the impugned SCN clarifies that the mere cause for which the applicant’s GST registration was asked to get cancelled articulated as “others” towards the proposed action the impugned SCN would have failed to show any reason on the grounds of the applicant and was not able to manage a purposeful answer through the applicant. The impugned SCN does not entitle to get acknowledged as a show-cause notice without furnishing effective details, he added.

Atul Tripathi the related officer would be needed to choose a cause for the issuance of the show cause notice on behalf of the revenue in the drop-down menu in the GST common portal. There is no suitability seen in the reasons in the drop-down menu, the pertained officer would have chosen the option “others”.

The allegations for the related notice need to meet clearly and are required to be proven by the show cause notice, as observed by the Division Bench of Justice Vibhu Bakhru and Justice Amit Mahajan setting aside the impugned order. A show cause notice does not get acknowledged since it is in the nature of the show cause notice and any notice which does not entitle to the same eligibility.

Read also: Issuance of SCN Under GST Section 73(10) with Time Limits

The bench stated that through choosing the options as available on the electronic system the related heads might acknowledge providing the physical show cause notice when the pertained heads revealed that they were not able to talk about the allegations for which the reply was managed through the way of the show cause notice.