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How to Effortlessly Check Validity of GST SCN & Orders

Easy to Check Validity of GST SCN and Orders

Verifying the legitimacy of issued Show Cause Notices and Orders under GST holds utmost importance within the sphere of tax compliance. This article explores the importance of closely examining these documents, bringing attention to essential aspects of the CGST Act, 2017.

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    What is the Need to Verify the Served Show Cause Notice and Order Validity


    A. Deadline for Issuing the Show Cause Notice Under GST

    For the case concerned with Section 73: The case concerned other than fraud or any willful misstatement or suppression of facts.

    Financial YearWhat is the Time Limit to Issue OrderWhat is the Time Limit to Issue the SCN
    2018-1930.04.202431.01.2024
    2019-2031.08.202431.05.2024

    For the case related to section 74- The cases concerned with bogus activities or any willful misstatement or suppression of facts

    B. Proof of Authenticity of Orders, Notices and Certificates

    1. Under Rule 26(3), all notices, certificates, and orders will be issued electronically via:
    1. Case Laws Reference:

    Railsys Engineers Pvt. Ltd. vs. Addl. Commr. of CGST (Appeals-II) 2022 (65) G.S.T.L. 159 (Del.)

    C. SCN & Order for Show Cause Must be Issued, Along with a Summary in Forms DRC-01 and DRC-07

    1. Under Rule 142(1)(a), the proper officer is required to electronically serve a summary of the notice using Form GST DRC-01 along with the Notice.
    2. Following Rule 142(5), an electronic upload of the summary of the order in FORM GST DRC-07 is mandated, specifying the amounts of tax, interest, and penalty as prescribed.
    3. Case Law Reference:
      • M/s Shyam Baba Edible Oil vs Chief Commissioner in W.P. No. 16131 of 2020 dated 19/11/2020.
      • Shri Tyres vs State Tax Officer (Madras High Court) in W.P. No. 19756 of 2021 dated 21/09/2021.

    D. Generation and Specifying the Document Identification Number (DIN)

    E. Order Must be Aligned with Show Cause Notice

    As per Section75(7) of CGST Act, 2017:

    F. Opportunity of Being Heard

    According to Section75(4) of CGST Act, 2017, the opportunity of hearing shall be granted as cited:


    G. Non-Speaking Order

    1. As per Section 75(6) of the CGST Act, 2017, an order issued via the proper officer will set out the pertinent facts and basis of his decision.
    2. That order issued must be a speaking order that includes the basis to charge the Tax, Interest, and Penalty. Conclusion:

    Closure: Reviewing Show Cause Notices and Orders is crucial in ensuring compliance with the CGST Act, 2017. From adhering to time constraints and legal provisions to verifying authenticity and alignment, a thorough grasp of these intricacies is essential for a solid approach to tax-related processes.

    This in-depth examination functions as a valuable resource for businesses and professionals manoeuvring through the complex terrain of taxation, fostering transparency and compliance with statutory regulations.

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