Sh. Bhupender Kumar Proprietor of M/S Dabas Construction Co. Vs Commissioner
Date: May 10, 2026
Subject Matter
Show Cause Notice Not Invalid for Omitting Interest and Penalty; Future SCNs Must Specify.
Summary
The High Court dismissed the petition, holding that a Show Cause Notice (SCN) is not illegal merely because it fails to specify the proposed interest and penalty amounts, despite the mandate of Section 75(6) and 75(7) of the CGST Act. The petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. It is the contention of learned counsel for the petitioner that there is violation of Section 75(6) and Section 75(7) of the CGST Tax Act, 2017, inasmuch as the show cause notice dated 29 th December, 2023 did not mention the proposed demand towards interest and penalty. 2. As a sequel of above, his contentions are that the show cause notice i…