The court dismissed the petition, holding that there was no ...

Petition dismissed; no natural justice violation in show cause notice, detailed information provided.

Case Laws GST

October 17, 2024

The court dismissed the petition, holding that there was no violation of principles of natural justice due to alleged vagueness in the show cause notice (SCN). The SCN was detailed, providing complete information about the case to be addressed. The petitioners' reply was thorough, and no serious grievance was raised regarding vagueness. The court cited Supreme Court precedents emphasizing that writ petitions should not be routinely entertained against SCNs unless there is absolute lack of jurisdiction or violation of natural justice principles. Recipients should respond to SCNs and raise all grounds, with jurisdictional issues adjudicated by the issuing authority initially before approaching the court. When there is a serious dispute over classification, respondents must respond to SCNs with supporting material. Litigation against SCNs should be discouraged to prevent frivolous cases and waste of public money and court time.

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The court dismissed the petition, holding that there was no ...

Petition dismissed; no natural justice violation in show cause notice, detailed information provided.

Case Laws GST

October 17, 2024

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