Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

, Last updated: 10 April 2026 Share Follow on Google News

A Judicial Reminder That Fair Opportunity Matters More Than Perfect Drafting In GST litigation, one of the most common grounds on which taxpayers challenge departmental action is the validity of the show-cause notice. It is frequently argued that where a notice is vague, non-speaking, or mechanical

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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