Penalty for claiming input tax credit based on bogus tax ...
Show Cause Notice u/s 74 Criticized for Vagueness, Lacking Specific Details on Input Tax Credit Violations.
February 3, 2023
Case Laws GST HC
Penalty for claiming input tax credit based on bogus tax invoices / debit notes - The SCN issued u/s 74 is bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice. The show cause notice has simply extracted the ingredients of Section 74 of the Act but the same does not disclose the details of the violations committed by the petitioner. - HC
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