Order U/S 75(6) Of GST Act Must Be Self-Contained, Mere References To SCNs Is Not Sufficient: Allahabad High Court

Allahabad High Court held that an order under Section 75(6) of the GST Act must be self-contained and that mere references to Show Cause Notices (SCNs) are not sufficient. Section 75(6) likely pertains to the issuance of demand orders under the GST regime. The court's ruling emphasizes the need for the final demand order to independently state the grounds for the demand, the calculations involved, and the reasoning, without solely relying on the contents of the initial SCN. This ensures transparency and allows the assessee to understand the basis of the demand.