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

Show Cause Notice Validity Challenged: Absence of FORM GST-ASMT-10 Service u/s 74 of JGST Act, 2017.

October 21, 2021

Case Laws GST HC

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

Show Cause Notice Validity Challenged: Absence of FORM GST-ASMT-10 Service u/s 74 of JGST Act, 2017.

October 21, 2021

Case Laws GST HC

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