2021 (6) TMI 911 - HC - GST

Validity of notice - Non-Service of SCN - Reversal of IGST - communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort - HELD THAT - The respondent has filed a counter wherein at paragraph 5 he states that the impugned communication is only an intimation of IGST payable and consequentially, a request to the petitioner to reverse the same. If that were so, then the impugned intimation shall be construed to put the petitioner to notice as to the proposal to reverse the same. The petitioner will file a reply to the same within a period of four weeks from today and further proceedings may be taken thereafter in accordance with law - Petition closed.

Summary

The petitioner challenged a communication dated 17.08.2020 regarding the reversal of IGST amounting to Rs. 3,53,620. The respondent clarified that it was only an intimation and a request to reverse the amount. The petitioner is to reply within four weeks, and further proceedings will follow as per the law. The writ petition and connected miscellaneous petition are closed with no costs.