Assessee must respond to SCN for the case to be adjudicated on merits

Last updated: 20 February 2024

Save Share

Quick Summary

The Allahabad High Court has ruled that taxpayers must respond to Show Cause Notices (SCNs) issued under GST laws for their cases to be properly adjudicated. The court stated that the satisfaction required by Section 61(3) of the CGST/UPGST Act is subjective. Unless there's a clear lack of jurisdiction or absence of evidence, courts won't intervene prematurely. Therefore, the petitioner was directed to respond to the SCN.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of Mgs Palace v. State of Uttar Pradesh [Writ Tax No. 1390 of 2023 dated January 03, 2024], held that the satisfaction required to be recorded in terms of Section 61(3) of the Central Goods and Services Tax Act, 2017 ("the CGST Act")/ the Uttar Pradesh Goods and Services Tax Act, 2017 ("the UPGST Act") is primarily subjective. Unless an inherent lack of jurisdiction or complete absence of relevant material is alleged and established, no interference may be warranted in the exercise of extraordinary jurisdiction of the Court under Article 226 of the Constitution of India. Thus, the Petitioner is open to responding to the Show Cause Notice for the case to be adjudicated on merits.

Citation :
Writ Tax No. 1390 of 2023 dated January 03, 2024

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

149 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments