GST - Highlights / Catch Notes
GST - Blocking of its Input Tax Credit - Vague SCN - It is not apposite...
Blocking of its Input Tax Credit - Vague SCN - It is not apposite to enter this controversy as the same is required to be addressed by the proper officer in the first instance. Since the impugned show cause notice does not contain any allegations as stated in the counter affidavit filed by the respondents, the proceedings initiated pursuant to the impugned show cause notice cannot cover the said allegations. - SCN set aside - HC