GLS | Beyond Facts

The Petitioner contented that certain observations and allegations about fake invoices and fake forms were made in the impugned order however, the SCN had no such allegations or any details. Aggrieved, the Petitioner preferred a Writ.

The HC emphasized that it was duty of the proper officer to provide all the details to the Petitioner. It was further held that every SCN should contain every detail required to be effectively responded mandatorily. Accordingly the impugned order and SCN was quashed and set aside.

Archana Textile Corporation [2022-VIL-661-BOM]

GLS Comments:

As a settled position of law, there is an implicit requirement of observance of the principles of natural justice that the notice must be expressed in such a manner that reasons can be spelt out from the same. Under the GST regime, it is often seen that the Revenue authorities issue summary notices without making concrete allegations and proceed to raise demands. In a recent judgement by the Gujarat HC in RE:?Vinayak Metal [2022-VIL-759-JHR], it was held that notices and orders, which are not decipherable, are non-speaking and therefore, liable to be quashed.