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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Validity of SCN - SCN challenged on the ground that there is ...


Court Rules Against Quashing Show Cause Notices to Avoid Delays in Consignment Clearance u/s 129(3) CGST Act.

December 16, 2021

Case Laws     GST     HC

Validity of SCN - SCN challenged on the ground that there is predetermination - Section 129(3) of the Central Goods and Services Tax Act, 2017 - no useful purpose will be served by quashing the show cause notices by directing the respondents to issue a fresh show cause notices. It would only further delay the clearance of the imported consignments. - petitioner to file additional representations and reply to the impugned show cause notices immediately. - HC

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