{"id":75216,"date":"2026-03-16T08:42:22","date_gmt":"2026-03-16T08:42:22","guid":{"rendered":""},"modified":"2026-03-16T08:42:22","modified_gmt":"2026-03-16T08:42:22","slug":"show-cause-notice-requirement-absence-of-a-formal-scn-and-denial-of-hearing-led-to-the-impugned-order-being-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75216","title":{"rendered":"Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside."},"content":{"rendered":"<p>Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.<br \/>Case-Laws<br \/>GST<br \/>High Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating reasons and that a summary in Form GST DRC-01 with an attached statement of determination cannot substitute for the SCN mandated by Section 74 read with Rule 142(1)(a); initiation without a proper SCN was contrary to law. The Court also found that an opportunity of hearing prescribed by Section 75(4) must be granted before an adverse order; failure to afford a hearing vitiated the impugned order. The impugned order was set aside, liberty granted to initiate de novo proceedings, and the interregnum excluded for limitation calculation.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97742\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.Case-LawsGSTHigh Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating r&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75216","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75216"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75216\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}