Legal Notice Invalidated: Procedural Defect in Communication Renders Show Cause Order Unenforceable, Petitioner Granted Extended Response Time

Legal Notice Invalidated: Procedural Defect in Communication Renders Show Cause Order Unenforceable, Petitioner Granted Extended Response TimeCase-LawsGSTHC held that the show cause notice (SCN) issued on 27th September, 2023, was not properly communicate

Legal Notice Invalidated: Procedural Defect in Communication Renders Show Cause Order Unenforceable, Petitioner Granted Extended Response Time
Case-Laws
GST
HC held that the show cause notice (SCN) issued on 27th September, 2023, was not properly communicated to the petitioner, violating principles of natural justice. Following precedent in a similar case, the court remanded the matter back to the adjudicating authority. The impugned order was set aside, and the petitioner was granted time until 10th July 2025, to file a reply to the SCN. The court directed that hearing notices must be e-mailed to the petitioner and not merely uploaded on the portal, ensuring proper opportunity to be heard.
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