GST SCN should specify precise issues requiring the petitioner’s response: HC Quashes Vague Notice

In this case, decided on 3rd Nov, 2025, a proprietorship firm based in Udaipur filed a writ petition challenging multiple GST proceedings initiated against it, including the show cause notice dated 06 Oct, 2023; cancellation of GST registration with retrospective effect on 23rd Feb, 2024; rejection of revocation on 6th May, 2024, and dismissal of appeal on 24th Oct, 2024. The petitioner said that the notice was vague and failed to specify the allegations it was required to respond to.

During the hearing, counsel for the Union of India and the department fairly conceded that the show cause notice lacked details and sought liberty to issue a fresh, detailed notice.

Main Issue: Whether a GST show cause notice, which is vague and fails to disclose any specific allegations or grounds of contravention, is legally sustainable.

HC’s Decision: The Hon’ble High Court, after hearing the parties, quashed the impugned show cause notice dated 06.10.2023 and all later proceedings, including the cancellation and appellate orders. The Court observed that since the notice did not specify the precise issues requiring the petitioner’s response, it was invalid in law.

However, the Court allowed the department to issue a fresh and detailed show cause notice, if necessary, and to proceed strictly in accordance with the law after that.

To Read Full Judgment, Download PDF Given Below