Revenue department cannot go beyond scope of SCN to create new ground at adjudication stage

CJ Darcl Logistics Limited Vs Union of India Represented Through The Secretary (Jharkhand High Court) The Hon’ble Jharkhand High Court in M/s. CJ Darcl Logistics Limited v. Union of India [W.P.(T) No. 215 of 2022 dated February 9, 2023] has quashed and set aside the Show Cause Notice (“SCN”) and the consequent orders demanding reversal of excess Input Tax Credit (“ITC”), on the ground that, the same were passed without providing the opportunity of personal hearing to the assessee. Hence, violative of principles of natural justice. Held that, the SCN was vague and cryptic in nature an...