Order Cannot Exceed SCN Scope: APN Sales Vs Union of India

APN Sales And Marketing Vs Union of India & Anr. (Delhi High Court)

Summary: Delhi High Court in APN Sales and Marketing Vs Union of India & Anr. [W.P. (C) No. 9536 of 2024] emphasized that a legal order cannot extend beyond the scope of the Show Cause Notice (SCN) and must include clear reasoning. The case involved M/s APN Sales and Marketing, which was issued an SCN alleging incorrect Input Tax Credit (ITC) claims due to supplier registration cancellations. The SCN demanded ₹17,43,356, citing Section 16(2)(c) of the CGST Act. However, the subse

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