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2022 (9) TMI 93 - HC - GSTValidity of SCN - SCN did not inform the petitioner of the exact reasons thereby disabling the petitioner to file an effective reply - Section 74 of the GST Act, 2017 - HELD THAT:- If the petitioner has not yet filed any reply to the said show cause notice dated 24.12.2021 issued under Section 74 of M.P.G.S.T Act 2017 in relation to the assessment year 2017-18, then the petitioner is directed to submit a reply to the same within 30 days and with a corresponding direction to the competent Authority to decide it as expeditiously as possible. If a reply has already been submitted to the subsequently issued show cause notice dated 24.12.2021, then the same shall be considered along with earlier reply and the competent authority i.e. respondent No.3 shall proceed to pass appropriate orders in accordance with law as expeditiously as possible. Petition disposed off.
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