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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Validity of SCN - SCN not communicating the relevant information ...

GST

May 20, 2023

Validity of SCN - SCN not communicating the relevant information and material thereby disabling the petitioner to respond to the same - 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. - the show cause notice are quashed with a liberty to the competent authority to proceed in the matter in accordance with law, if so advised. - HC

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