Pre-SCN Reply must be considered before Issuing GST SCN: Calcutta HC quashes Notice

The Calcutta High Court has quashed a GST show-cause notice (SCN) after ruling that a pre-SCN reply must be considered before issuing an official notice. The case concerns a GST dispute, where the taxpayer had responded to a preliminary notice but was not given due consideration in the formal SCN. The Court’s ruling emphasizes that taxpayers are entitled to a fair hearing and that replies to preliminary notices must be factored into the issuance of final SCNs. This decision upholds the principle of natural justice and ensures that taxpayers’ rights are protected during the GST compliance process.