2023 (11) TMI 1281 - HC - GST

Challenge to impugned SCN - petitioner submits that the impugned SCN is ex facie erroneous on several grounds - HELD THAT - It is not considered apposite to examine any of the issues raised by the petitioner as the matter is at the show cause notice stage. The petitioner would be at liberty to address all issues, including those as set out above, before the concerned officer. Needless to state that the concerned officer is required to examine all the issues, as raised. If the said contentions are not accepted, the concerned officer is required to pass a speaking order. It is also trite law that the concerned officer cannot travel beyond the show cause notice. Petition disposed off.

Summary

The petitioner challenged a Show Cause Notice for errors in Input Tax Credit and works contract assumption. The High Court declined to examine the issues at that stage and directed the petitioner to address them before the concerned officer. The officer must consider all contentions and issue a speaking order. The petition was disposed of with these observations.