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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Validity of SCN - Jurisdiction to issue SCN - validity of ...

GST

October 21, 2021

Validity of SCN - Jurisdiction to issue SCN - validity of proceeding initiated without service of FORM GST-ASMT-10 - Section 74 of the JGST Act, 2017 - although it has been mentioned that there is mismatch between GSTR-3B and 2A, but that is not sufficient as the foundational allegation for issuance of notice under Section 74 is totally missing and the notice continues to be vague. - HC

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