HC Directs GST Authorities to Furnish Entire Material Available in Support of SCN to Assessee

Case Details: Nirmal Metal v. Union of India - [2024] 159 taxmann.com 39 (Delhi)

Judiciary and Counsel Details

• • Sanjeev Sachdeva & Ravinder Dudeja, JJ.
  • Jitin Singhal & Suresh Chowdhary, Advs. for the Petitioner.
  • Aakarsh Srivastava & Vaibhav Gupta, Advs. for the Respondent.

Facts of the Case

The petitioner received a show cause notice (SCN) from the GST department. It filed writ petition before the High Court and challenged the SCN on the ground that it was bereft of any details and no details were provided to the petitioner.

However, the department submitted that all the requisite details were uploaded on the portal and were available to the petitioner and petitioner had even responded to the SCN by filing a reply.

High Court Held

The Honorable High Court noted that all details were not provided in the SCN. Therefore, the Court disposed of the petition with the direction that department would furnish to the petitioner the entire material available with the department in support of the SCN. The petitioner was also granted liberty to file a detailed response and thereafter, the department was directed to dispose of the SCN by a speaking order after giving an opportunity of personal hearing to the petitioner.