Show cause notice, when Uploaded doesn’t mean Served examining the validity of misdirected GST show cause notices IS IMPORTANT notice

The GSTAT Division Bench, Lucknow set aside the demand order and the order-in-appeal in their entirety, holding that the proceedings were void ab initio due to non-service of a valid SCN on the appellant.

• DRC-01 is merely a summary and cannot substitute a mandatory statutory SCN; the word ‘shall’ in Section 73 admits no dilution.
• An SCN addressed to a different GSTIN/taxpayer is no SCN in law for the appellant; it denies the fundamental right to notice and opportunity of defence.
• Entire adjudication and appellate proceedings premised on an absent/wrong SCN are void ab initio and must be set aside.