Show Cause Notice Invalid! Delhi HC Protects Taxpayer Rights in GST Audit

Print 18-Nov-2025 , 06:38:32 am | By CASANSAAR

Show Cause Notice Invalid! Delhi HC Protects Taxpayer Rights in GST Audit

The Delhi High Court has set aside a GST Show Cause Notice (SCN) that was issued even before the expiry of the time period given to the taxpayer to reply to a pre-show cause notice (pre-SCN). The Court held that such action amounts to a violation of the principles of natural justice.

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