GST officials must Specify Exact Provisions of GST Act and Rules allegedly violated in SCN: Delhi HC directs to Circulate Copy of Order to all Delhi GST offices [Read Order]
The bench ruled that GST authorities must exercise due diligence while initiating proceedings that could lead to grave consequences like cancellation of registration
![GST officials must Specify Exact Provisions of GST Act and Rules allegedly violated in SCN: Delhi HC directs to Circulate Copy of Order to all Delhi GST offices [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-GST-offices-SCN-Exact-Provisions-of-GST-Act-taxscan.jpg "GST officials must Specify Exact Provisions of GST Act and Rules allegedly violated in SCN: Delhi HC directs to Circulate Copy of Order to all Delhi GST offices [Read Order]")
The Delhi High Court has strongly ruled that the GST official must clearly mention the specific provisions of the GST ( Goods and Services Tax ) Act and Rules that are allegedly violated in the Show Cause Notices ( SCNs ). The court also issued directions to send a copy of the order to all GST Commissionerates and Superintendents across the Delhi GST department. The petitioner,...
The Delhi High Court has strongly ruled that the GST official must clearly mention the specific provisions of the GST ( Goods and Services Tax ) Act and Rules that are allegedly violated in the Show Cause Notices ( SCNs ). The court also issued directions to send a copy of the order to all GST Commissionerates and Superintendents across the Delhi GST department.
The petitioner, whose director had suffered a medical emergency resulting in delayed filing of GST returns, had received an SCN stating only a generic reason: “Non-compliance of any specified provisions in the GST Act or the Rules.”
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The Court observed that such vague and ambiguous notices are legally untenable as they fail to inform the assessee of the exact contraventions alleged, making it impossible to respond effectively.
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Justice Prathiba M. Singh and Justice Rajneesh M. Gupta, while delivering the judgment, observed that the issuance of such generalised SCNs without citing specific sections or rules undermines the principles of natural justice.
The bench added that GST authorities must exercise due diligence while initiating proceedings that could lead to grave consequences like cancellation of registration.
The Court also directed that the impugned cancellation would stand modified; it would be effective only from March 10, 2023, the date of the SCN, and not retrospectively from 2018, especially since the petitioner had subsequently filed all pending returns and had ceased business operations.
To Read the full text of the Order CLICK HERE
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