GST SCN Quashed Because Allegations Were Vague & Unsupported

Abbott Heathcare Private Limited Vs Excise and Taxation Commissioner and Ors (Punjab and Haryana High Court) The Hon’ble Punjab and Haryana High Court held that a show cause notice issued under Section 73 of the CGST Act without specific details or supporting basis is vague, non-specific, and unsustainable in law. The petitioner challenged the notice alleging excess availment of input tax credit, ITC mismatch, and short payment of tax on the ground that the allegations were unsupported by computations, particulars, or documentary basis. The Court observed that Section 73(3) specifically requ...