Show Cause Notice Quashed After Date Discrepancy Found by Allahabad High Court:

Show Cause Notice Quashed After Date Discrepancy Found by Allahabad High Court

The Allahabad High Court quashed a tax show-cause notice and the impugned order after finding a major date discrepancy in the notice.

Allahabad High Court Quashes SCN and Impugned Order

authorVanshika vermadateMar 16, 2026
Last update on Mar 16, 2026
Show Cause Notice Quashed After Date Discrepancy Found by Allahabad High Court The Allahabad High Court set aside a show cause notice and the order issued on its basis after finding a serious error in the dates mentioned in the notice. The present case has been filed by Mitesh Mahendra Dedhia (Petitioner) against the State of U.P. (Respondent) in the High Court of Judicature at Allahabad, Lucknow.
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While examining the documents, the court noticed an unusual issue. The show cause notice mentioned that the reply was filed on October 17, 2023, but the date fixed for the personal hearing was October 4, 2023, which was 13 days before the reply was even filed. The court observed that such a discrepancy makes the show-cause notice defective. It stated that when the basic notice itself is flawed, any proceedings started on the basis of that notice cannot legally continue. As a result, the court quashed and set aside the show cause notice dated September 18, 2023 and the order dated December 12, 2023.
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However, the court also allowed the concerned authorities the liberty to issue a fresh show cause notice to the petitioner and proceed again according to the law. With these directions, the writ petition was disposed of by the court.

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
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