Delhi HC Quashes Premature GST SCN Issued Before Reply Deadline

Varian Medical Systems International India Pvt. Ltd Vs Union of India & Ors (Delhi High Court) The Delhi High Court heard two connected writ petitions filed by Varian Medical Systems International India Pvt. Ltd. arising from an audit initiated by the Department under Section 65 of the Central Goods and Services Tax (CGST) Act, 2017. The audit notice, dated 11 January 2024, covered the Financial Years 2017–18 to 2022–23. The Petitioner provided documents and clarifications in response to departmental notices through letters dated 22 February, 19 April, 6 September, and 24 September 20...