GST Registration Cancellation Set Aside by Madhya Pradesh High Court: SCN Must Not Be Vague.
Pioneer Sales And Services vs Union of India
(WP-41070-2024; dated 06-Feb-2025)
✅ Key Takeaways 📊:
• SCN must specify reasons, authority name, and designation.
• Vague SCNs are invalid.
• Re-adjudication must include proper documentation and hearing.
✅ SCN is the foundation of litigation, and allegations cannot be vague. Supreme Court in Brindavan Beverages.
#GST #TaxLitigation #GSTJudgments
✅Argument by the Assessee 🔍:
• Contended that the SCN was vague, lacking reasons and details of the Proper Officer.
✅Department's Argument 📊:
• Argued cancellation was justified due to continuous non-filing of returns.
✅ Court Judgment ⚖️:
• Held that SCN and cancellation order were vague and unsustainable.
• Directed the Department to provide all supporting material to the Assessee within a week.
• Allowed the Assessee to reply within a week thereafter.
• Ordered re-adjudication with a personal hearing within two weeks.