Revenue department cannot go beyond the scope of SCN to create new ground at the stage of adjudication
Last updated: 23 February 2023
Court :
Jharkhand High Court
Brief :
The Hon'ble Jharkhand High Court in M/s. CJ Darcl Logistics Limited v. Union of India [W.P.(T) No. 215 of 2022 dated February 9, 2023] has quashed and set aside the Show Cause Notice ("SCN") and the consequent orders demanding reversal of excess Input Tax Credit ("ITC"), on the ground that, the same were passed without providing the opportunity of personal hearing to the assessee. Hence, violative of principles of natural justice. Held that, the SCN was vague and cryptic in nature and the orders passed were beyond the scope of the SCN.
Citation :
W.P.(T) No. 215 of 2022 dated February 9, 2023]
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