2024 (9) TMI 1149 - HC - GST

Violation of principles of natural justice - SCN issued without serving notice under Rule 99 in form GST ASMT-10 - HELD THAT - A reading of Rule 99 of CGST Rules, 2017, makes it clear that the issuance of notice to the petitioner in form GST ASMT-10, prior to issuance of a show cause notice, is mandatory. Therefore, there shall be stay of all further proceedings pursuant to Annexures P-1 P-2. List on 12th June, 2024.

Summary

The High Court of Himachal Pradesh granted a stay on further proceedings in a case where the 2nd respondent issued a show cause notice without serving a prior notice under Rule 99 in form GST ASMT-10. The court relied on Rule 99 of CGST Rules, 2017, and scheduled the next hearing for June 12, 2024.