High Court: Statement Recording Not Mandatory Before Show Cause Notice u/s 122(1A) of CGST Act 2017.

HC found no statutory requirement mandating obtaining a statement as a prerequisite for issuing show cause notice u/s 122(1A) of CGST Act, 2017. Petitioner granted 4 weeks to file objections to the notice from receipt of order. Respondents directed to consider objections according to law, providing reasonable hearing opportunity before proceeding with assessment/adjudication. Court explicitly noted no views expressed on merits. Petition disposed of with directions for procedural compliance while preserving petitioner's right to present defense during adjudication process. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X