Lack of clarity w.r.t. reasons/ contraventions in SCN violates the principles of natural justice
Last updated: 30 January 2023
Court :
Jharkhand High Court
Brief :
The Hon'ble Jharkhand High Court in the matter of M/s. Chitra Automobile v. the State of Jharkhand and Ors. [W.P.(T) No. 4784 of 2022 dated January 24, 2023] quashed and set aside the Show Cause Notice ("SCN"), and consequential summary of the SCN in Form GST DRC-01 and summary of order in Form GST DRC-07, issued to the assessee, on the grounds that the SCN did not fulfil the ingredients properly and thus amounted to the violation of the principles of natural justice. Held that, the SCN must clearly state the contravention for which the assessee is charged, in order to have the opportunity to the assessee for defending themselves.
Citation :
W.P.(T) No. 4784 of 2022 dated January 24, 2023
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Bimal Jain
Published in GST
Views : 277
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