SCN lacking reasons is liable to be set aside
Last updated: 14 November 2024
Court :
Telangana High Court
Brief :
The Hon'ble Telangana High Court, in the case of M/s. Nice Enterprises v. Deputy Commissioner ST [Writ Petition No.20080 of 2024 dated July 30, 2024] held that the Department should not issue the Show Cause Notice ("SCN") merely to the Assessee by simply mentioning the provisions of Section 29(2)(e) of the Central Goods and Services Act, 2017 ("the CGST Act"). The SCN should contain sufficient factual and elementary details so as to enable the Assessee to file effective reply, such notices violate the principle of natural justice. Hence, the Impugned SCN was set aside.
Citation :
Writ Petition No.20080 of 2024 dated July 30, 2024
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Bimal Jain
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