Show Cause Notice forms the foundation of adjudication, and any order passed based on a defective and vague SCN, and any order traveling beyond the scope of the SCN is unsustainable in law and is liable to be quashed.-(GST APPELLATE AUTHORITY, FEB 2026)
Additional Commissioner, Grade-1 (Appeal), Shimla, Himachal Pradesh, while deciding the appeals under GST, was pleased to held that the SCN is defective and legally unsustainable as it…