SCN issued without reasons/allegations violates Principles of Natural Justice

Surender Kumar Jain Vs Principal Commissioner & Anr. (Delhi High Court) The Hon’ble Delhi High Court in Surender Kumar Jain v. Principal Commissioner & Anr. [W.P.(C) 17700/2022 dated January 25, 2023] set aside the Show Cause Notice (“SCN”) and consequential order cancelling the GST registration of the assessee. Held that, a SCN must clearly state the allegations that the concerned noticee has to meet, being the essence of a SCN, any notice that does not qualify this criterion, cannot be considered as a SCN, which are not meant to be issued mechanically to comply with a forma...