HC Quashes GST Cancellation for SCN Without Hearing Details

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  • Last Updated on 25 February, 2026

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Case Details: Nairson Multiventures (P.) Ltd. vs. State of Chhattisgarh - [2026] 183 taxmann.com 369 (Chhattisgarh)

Judiciary and Counsel Details

  • Rakesh Mohan Pandey, J.
  • Siddharth Dubey, Adv. for the Petitioner.
  • Ms Anuradha Jain, Dy. G.A. & Ms Pallavi Das, P.L. for the Respondent.

Facts of the Case

The petitioners were issued show cause notices (SCNs) for cancellation of GST registrations. The SCNs did not specify the date and time for the personal hearing. Physical verification of the premises was conducted, but the verification report was not uploaded to the common GST portal. The petitioners were denied the opportunity to file a response to the SCNs. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the authority is under an obligation to afford an opportunity of personal hearing by specifying the date and time, and that the SCNs and final orders issued in contravention of this requirement were not sustainable. The Court observed that the physical verification report was not uploaded as required under Rule 25 of the CGST Rules and that the petitioners were denied the right to file a reply to the SCNs. Consequently, the SCNs and final orders were quashed, and the authority was directed to initiate fresh proceedings in accordance with Section 29 of the CGST Act and Chhattisgarh GST Act.

List of Cases Reviewed

  • Institute of Chattered Accountants v. L.K. Ratna (1986) 4 SCC 537 (para 16)
  • CIT v. Chhabil Dass Agarwal [2013] 36 taxmann.com 36 (SC)/[2013] 217 Taxman 143 (SC)/[2013] 357 ITR 357 (SC) (para 16)
  • Godrej Sara Lee Ltd. v. Excise and Taxation Officer cum-Assessing Authority 2023 SCC OnLine SC 95 (para 16), followed
  • Shubham Sales v. State of Chhattisgarh [WPT No. 130 of 2025] (para 19)
  • Viswaat Chemicals Ltd. v. Union of India [2024] 167 taxmann.com 450 (Bombay)/[2024] 91 GSTL 114 (Bombay)/[2024] 106 GST 818 (Bombay) (para 17), distinguished

List of Cases Referred to

  • Institute of Chattered Accountants v. L.K. Ratna (1986) 4 SCC 537 (para 3)
  • CIT v. Chhabil Dass Agarwal [2013] 36 taxmann.com 36 (SC)/[2013] 217 Taxman 143 (SC)/[2013] 357 ITR 357 (SC) (para 5)
  • Shubham Sales v. State of Chhattisgarh [WPT No. 130 of 2025] (para 5)
  • Viswaat Chemicals Ltd. v. Union of India [2024] 167 taxmann.com 450 (Bombay)/[2024] 91 GSTL 114 (Bombay)/[2024] 106 GST 818 (Bombay) (para 6)
  • Godrej Sara Lee Ltd. v. Excise and Taxation Officer cum-Assessing Authority 2023 SCC OnLine SC 95 (para 16).

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied