9911796707
TMI Blog2024 (7) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... h is alleged to have been violated. It is impossible to ascertain as to which provisions of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Delhi Goods and Services Tax Act, 2017 (DGST Act) are allegedly not complied with by the petitioner This Court has in several decisions held that such cryptic show cause notices fail to meet the requisite standards of a show cause notice. A show cause notice must clearly specify the allegations on the basis of which an adverse action is proposed. The entire object of a show cause notice is to enable the noticee to respond to such allegations and set out why the proposed adverse action should not be taken. The impugned SCN fails to clearly specify the allegations capable of eliciting any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade thereunder as may be prescribed 3. The petitioner was called upon to furnish the response to the impugned SCN within seven working days from the date of its receipt. The petitioner appear before the Proper Officer on 05.04.2024 at 12:32 PM and was also put to notice that if it failed to respond within the stipulated date or failed to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. 4. The petitioner s GST registration was also suspended with effect from 29.03.2024 the date of the impugned SCN. 5. The petitioner responded to the SCN claiming that it was a genuine taxpayer and was ready to comply with the statutory provisions. The petitioner also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of which an adverse action is proposed. The entire object of a show cause notice is to enable the noticee to respond to such allegations and set out why the proposed adverse action should not be taken. The impugned SCN fails to clearly specify the allegations capable of eliciting any meaningful response. Such mechanical exercise of issuing the show cause notice serves little purpose. 9. It is material to bear in mind that the impugned show cause notice is issued in compliance of the principle of natural justice. A notice which fails to clearly specify the allegations effectively disables the noticee from responding to the same. It is well settled law that any order passed in violation of the natural justice is void. We are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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