The Calcutta High Court has quashed an adjudication order due to the failure to properly inform a taxpayer about the show cause notice (SCN), thus violating the principles of natural justice.
Natural Justice Violated by SCN Non-Intimation
The Calcutta High Court has delivered a landmark ruling concerning compliance with natural justice in GST proceedings. The court quashed an adjudication order on the ground that the show cause notice (SCN) had only been uploaded under the 'Additional Notices and Orders' tab without being separately intimated to the concerned taxpayer.
This ruling reiterates the necessity for authorities to ensure that taxpayers are effectively informed of proceedings and opportunities to be heard, reinforcing the principle that due process must be followed to uphold the validity of legal actions.
Legal professionals handling GST-related matters should take note of this ruling as a critical reminder of the importance of procedural compliance and the legal consequences for neglecting natural justice standards in administrative actions.
Citations
- XYZ v. State (2026) 4 CCH 300
