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Informative

Order u/s 75(6) of GST Act cannot stand merely on reference of SCNs: Allahabad HC

Update / Judgement Date

30 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

Allahabad High Court ruled that an order under Section 75(6) of the GST Act cannot stand merely on the reference of Show Cause Notices (SCNs). The court emphasized that the final demand order must independently state the reasons and calculations, without solely relying on the content of the SCN. This ensures transparency and allows the assessee to understand the basis of the demand without having to refer back to prior SCNs.