SCN Title Error Not Fatal if Content Shows Clear Intent | Delhi HC

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  • Last Updated on 13 June, 2025

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Form DRC-01 show cause notice

Case Details: Pankaj Garg vs. Sales Tax Officer - [2025] 175 taxmann.com 217 (Delhi)

Judiciary and Counsel Details

  • Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
  • Vikas Jain, Aviral Saxena, Hardik Jayal, Ms Shrawani & Nilesh Singh, Advs. for the Petitioner.
  • Sumit K. Batra, Adv. for the Respondent.

Facts of the Case

The petitioner, a registered person under the CGST and Delhi GST Act, received a communication titled ‘Summary of Show Cause Notice’ in Form DRC-01, referencing proceedings under section 73 of CGST Act. The petitioner contended that this was not a valid show cause notice under section 73(1), asserting that the misdescription in the title deprived the document of legal enforceability.

Despite subsequent reminders from the jurisdictional officer clarifying that the communication was indeed a notice under section 73, the petitioner maintained that the absence of a correctly titled SCN vitiated the demand. Emphasising strict compliance with procedural form, the petitioner sought quashing of the notice and related actions. The matter was placed before the High Court of Delhi.

High Court Held

The High Court of Delhi held that an incorrect title on a document does not affect its substantive legal character where its content and surrounding circumstances clearly indicate its statutory nature. The court observed that the document was uploaded on the GST portal in the designated notices section, carried a visible watermark bearing the word ‘Notice’ and explicitly invoked section 73 of CGST. It noted that Form DRC-01 itself is prescribed as a summary of the show cause notice and inherently serves the function of intimation under section 73.

Reminders issued to the petitioner reinforced the intent and nature of the original document. While directing the department to avoid such titling errors, the court concluded that the misdescription was inadvertent and not sufficient grounds to invalidate the proceedings.

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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