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GST - Highlights / Catch Notes

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Jurisdiction of GST officer to issue the impugned show cause ...


Court Quashes GST Show Cause Notice, Orders Refund with Interest for Low Turnover in Tobacco Case.

June 7, 2022

Case Laws     GST     HC

Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the amount, that was deposited respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax, on the basis of wrong advise - Relief granted - SCN quashed - refund to be issued with interest. - HC

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