Gauhati HC: GST SCN Without Hearing Date Is Invalid
The Gauhati High Court has ruled that a GST show cause notice (SCN) that fails to mention the date and time of personal hearing is invalid. This decision reinforces the mandatory requirement of natural justice under Section 75(4) of the CGST Act, 2017, and offers crucial relief to taxpayers facing ex parte adverse orders.
Why This Matters for GST Notices
Focus Keyphrase: GST SCN without hearing date
The ruling by the Gauhati High Court in Shri Debashis Dutta v. UOI & Others (WP(C)/747/2024), decided on 12.07.2024, clarifies that:
- A GST SCN must clearly offer a personal hearing.
- The SCN must mention specific date and time of that hearing.
- Failure to do so violates Section 75(4) of the CGST Act.
Legal Foundation: Section 75(4), CGST Act
Under Section 75(4):
“An opportunity of hearing shall be granted where a request is received in writing from the person… or where any adverse decision is contemplated against such person.”
Key takeaways from Gauhati HC judgment:
| Legal Requirement | Interpretation by HC |
|---|---|
| Offer of hearing under Sec 75(4) | Mandatory, not optional |
| Mention of date & time in SCN | Must be specific, not vague or generic |
| Violation leads to | Order being declared invalid |
| Remedy provided | Direction to issue fresh SCN with full details |
What Happened in This Case?
- Petitioner received a summary SCN without any hearing details.
- Final order passed without granting personal hearing.
- HC held this as a gross violation of natural justice.
- Department was directed to re-initiate the process properly.
Practical Tip: How to Handle Defective GST SCNs
If you receive a GST SCN without hearing date, here’s what you should do:
- Do not ignore it. A defective SCN still triggers timelines.
- File a written reply highlighting the deficiency.
- Demand a personal hearing explicitly in your reply.
- If adverse order is passed, challenge it under writ jurisdiction.
Expert Insight
As per multiple High Court rulings (Delhi, Madras, Rajasthan), GST authorities must strictly follow natural justice principles.
“Mere technical compliance won’t suffice. Actual opportunity matters.”
– CA Arvind N, GST Counsel at Efiletax
Related Case Laws Worth Citing
- Shree Enterprises v. State of UP (2024): Allahabad HC held that denial of hearing despite written request violates Section 75(4).
- Pioneer Corporation v. Assistant Commissioner (2023): Madras HC ruled that show cause notices must mention hearing details explicitly.
Final Word
This ruling is a win for procedural fairness under GST. If your GST SCN lacks a hearing date and time, you have strong legal grounds to challenge it. Authorities must comply with Section 75(4) — not just on paper, but in spirit.
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Summary
Gauhati HC ruled that a GST SCN without specific date and time for personal hearing violates Section 75(4) of CGST Act. The court set aside the order and emphasized that offering a real hearing opportunity is mandatory, reinforcing taxpayer rights under natural justice.
FAQs
Q1. Can a GST officer pass an order without granting personal hearing?
No, if an adverse decision is planned, a hearing is mandatory under Section 75(4).
Q2. What if the SCN doesn’t mention hearing date?
You can contest it as invalid. Courts have quashed such orders for violating natural justice.
Q3. Can I ignore a defective SCN?
No. Always respond formally and highlight deficiencies in writing.