VARIAN MEDICAL SYSTEMS INTERNATIONAL INDIA PVT. LTD. v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
VARIAN MEDICAL SYSTEMS INTERNATIONAL INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
W.P.(C) 1064/2025 & CM APPL. 5273/2025 AND W.P.(C) 13605/2025 & CM APPL. 55801/2025 dated 28.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 65
Decision : In favour of assessee
Issuance of SCN before expiry of reply period – Violation of natural justice – Audit initiated against petitioner for multiple financial years – Petitioner furnished all required documents and replies to departmental queries – Department issued pre-SCN granting limited time to respond but issued SCN before expiry of reply period – Petitioner challenged both SCN and final audit report alleging audit conducted beyond limitation under Section 65(4) of CGST Act and premature issuance of SCN in breach of natural justice – Department contended audit completed within prescribed period and report duly communicated under Section 65(6) – Court noted three-month period under Section 65(4) directory and communication of audit report validly within limitation – Issuance of SCN before lapse of time granted in pre-SCN violates principles of natural justice – Held: Writ petitions disposed – SCN quashed – Matter remanded to pre-SCN stage for decision after considering petitioner reply.
Represented By:
Counsel for the Petitioner: Gajendra Maheshwari, Adv.
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