Validity of SCN - mandatory requirement of pre-show cause notice ...

High Court Invalidates Show Cause Notice Due to Lack of Mandatory Consultation under Unamended Rule 142(1A) of 2017 Rules.

May 24, 2022

Case Laws     GST     HC

Validity of SCN - mandatory requirement of pre-show cause notice consultation - W.E.F 15.10.2020 i.e., after the impugned SCN was issued, Rule 142(1A) has undergone a change, inasmuch as the word ‘shall’ has been replaced with ‘may’. - pre-show cause notice consultation was mandatory under the unamended Rule 142(1A) - A voluntary statement cannot substitute a statutory notice, which is contemplated under Rule 142(1A) of the 2017 Rules - impugned show cause notice dated 21.05.2020 is set aside - HC

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