Alternative remedy against order not applicable when SCN is issued in violation of principles of natural justice

Santosh Kumar Roy Vs State of Jharkhand & Ors. (Jharkhand High Court) The Hon’ble Jharkhand High Court in Santosh Kumar Roy v. the State of Jharkhand & Ors. [W.P.(T) No. 4782 of 2022 dated January 24, 2023] quashed and set aside the Show Cause Notice (“SCN”) and the consequential order passed by the Revenue Department, on the grounds that the SCN issued to the assessee is not in strict compliance of Section 73 (1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). Held that, stating specific charges in the SCN is part of due procedure and fair play in action w...