GST SCN cannot be quashed due to a lack of pre-SCN consultation but its Vital

Commissioner of CGST Vs Saumya Agrotech Private Limited & Ors. (Calcutta High Court)

Calcutta High Court, in the case of Commissioner of CGST Vs Saumya Agrotech Private Limited & Ors., addressed an appeal by the revenue against a single-judge bench order that had quashed a show-cause notice (SCN) issued by the CGST. The writ petition challenging the SCN was filed by Saumya Agrotech Private Limited on the grounds that the pre-show-cause notice consultation process was a violation of natural justice principles. The company argued that it received the c

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