Demand/Recovery of GST - Failure to issue Show Cause Notice ...

High Court Invalidates GST Demand Due to Lack of Show Cause Notice and Improper Communication Procedure.

November 24, 2020

Case Laws GST HC

Demand/Recovery of GST - Failure to issue Show Cause Notice before passing summary of order in the prescribed manner - Revenue conceded that the SCN/order was communicated to petitioner by Email and was not uploaded on website of the revenue - t is trite principle of law that when a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded. This principle becomes all the more stringent when statutarily prescribed as is the case herein. - Demand notice struck down - HC

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Demand/Recovery of GST - Failure to issue Show Cause Notice ...

High Court Invalidates GST Demand Due to Lack of Show Cause Notice and Improper Communication Procedure.

November 24, 2020

Case Laws GST HC

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