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GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Validity of SCN - Detention of goods with vehicle - liability to ...


Court Limits Intervention in Show Cause Notices to Cases of Clear Jurisdictional Overreach Under Article 226.

May 16, 2019

Case Laws     GST     HC

Validity of SCN - Detention of goods with vehicle - liability to pay tax, penalty and other charges - Writ against SCN - It is only if it is exfacie evident, from a bare reading of the SCN, that it suffers from inherent lack of jurisdiction, would this Court be justified, in exercising jurisdiction under Article 226 of the Constitution of India to interfere.

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