⚖️📜 Pre-SCN Hearing Not Mandatory Under GST – Rajasthan HC Rules! 📜⚖️ #GST #PreSCNHearing #LegalUpdate

In Sharma Steeltech India Pvt. Ltd. vs. State of Rajasthan (2024) 23 Centax 131, the Rajasthan High Court clarified that granting a hearing at the pre-show cause notice (SCN) stage is discretionary, as the GST law does not mandate it. 📝❌

➡️ The Court ruled that Rule 142(1A) of the GST Act provides no provision for adjudication or a hearing before issuing an SCN. Consequently, a writ petition challenging a mere communication at this stage is not maintainable. 🚫⚖️

💡 Key Takeaway: Pre-SCN hearings are not a legal right under GST; taxpayers must wait for the formal SCN to respond. ✅📄