2025 (2) TMI 1100 - HC - GST

Challenge to impugned SCN issued u/s 73 of CGST Act 2017 - certain discrepancies were noticed in the return filed - HELD THAT - The petition is disposed of. This Court is sanguine that the competent authority shall re-visit the matter in issue in the right earnest and pass a comprehensive order assigning reasons in support thereof.

Summary

The Punjab and Haryana High Court addressed a case involving a show cause notice issued under the CGST Act, 2017, regarding discrepancies in a return filed by a deceased individual, resulting in a liability. The petitioner argued that proceedings against the deceased were void as the GST registration was canceled posthumously. The Court, upon hearing both parties, decided to remit the matter to the competent authority for fresh orders in accordance with the law, without expressing any opinion on the case's merits.