Summary SCN not fulfilling the ingredients of a proper SCN and thus violative of principles of natural justice

Last updated: 04 May 2022

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The Jharkhand High Court has ruled that an Adjudication Order against M/s. Godavari Commodities Ltd. was invalid because it was issued without a proper Show Cause Notice (SCN). This failure to provide adequate notice violated the principles of natural justice. Consequently, the court quashed the Adjudication Order and related notices. However, the tax department has been given the liberty to initiate fresh proceedings if they choose to do so.

Court :
High Court of Jharkhand

Brief :
The Hon'ble High Court of Jharkhand at Ranchi in M/s. Godavari Commodities Ltd. vs. The State of Jharkhand [W.P.(T) No. 3908 of 2020 dated April 18, 2022], held that the Adjudication Order is non est in the eye of law, as the same has been passed without issuance of proper Show Cause Notice ("SCN") and thus, amounts to violation of principles of natural justice.

Citation :
[W.P.(T) No. 3908 of 2020 dated April 18, 2022]

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

(Excl. of GST ₹899)

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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

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