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GST - Highlights / Catch Notes

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Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN ...

Case Laws     GST

November 20, 2023

Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme u/s 8(f)(i) - it is not found that the show cause notice issued is without jurisdiction or the authority is not vested with the power to investigate the matter and issuance of show cause notice for alleged incorrect availing of input tax credit. - Writ petition dismissed - HC

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