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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Principles of natural justice - validity of SCN - vague and ...

GST

May 18, 2023

Principles of natural justice - validity of SCN - vague and cryptic SCN - Section 75 of GST Act is complete Code in itself which prescribes for various stages or determination of wrongful utilization of ITC which is required to subject to affording of reasonable opportunity of being heard to the assessee. Since the Statute itself prescribes for affording reasonable opportunity, it is incumbent upon the Revenue to afford the same and any deficiency in that regard vitiates the end result. - HC

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