Before participating in any proceedings, including replying to an SCN, it is crucial to first examine whether the jurisdictional prerequisites are fully satisfied. If they are not, challenging the very initiation of proceedings can be a powerful strategic option.
In one such matter involving an SCN u/s 74 raising a demand of approximately INR 285 crore, we identified clear jurisdictional defects. Instead of entering into merits, we contested the validity of the proceedings at inception.
The Lucknow bench of Hon’ble Allahabad High Court accepted our arguments and, on the very first hearing, and quashed the SCN itself.
Varanasi Sangam Expressway Pvt. Ltd. vs Commissioner of State Tax
Writ Tax No. 1028 of 2025 | Order dated 08.10.2025
#GST #SCN #Sec74 #HC
Adv. Mohit Kumar Soni Nikshubha Sharma rohan aggarwal Advocate Saakshi Pandey Deepak Wason
In one such matter involving an SCN u/s 74 raising a demand of approximately INR 285 crore, we identified clear jurisdictional defects. Instead of entering into merits, we contested the validity of the proceedings at inception.
The Lucknow bench of Hon’ble Allahabad High Court accepted our arguments and, on the very first hearing, and quashed the SCN itself.
Varanasi Sangam Expressway Pvt. Ltd. vs Commissioner of State Tax
Writ Tax No. 1028 of 2025 | Order dated 08.10.2025
#GST #SCN #Sec74 #HC
Adv. Mohit Kumar Soni Nikshubha Sharma rohan aggarwal Advocate Saakshi Pandey Deepak Wason