Validity of SCN - fulfillment of very ingredient of a proper ...

High Court Quashes Show Cause Notice u/s 73 for Lack of Specific Allegations, Emphasizes Detailed Requirements.

February 26, 2022

Case Laws GST HC

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the violation or contravention alleged to have been done by the petitioner regarding which he has to defend himself. The summary of show cause notice at annexure-2 though cannot be a substitute to a show cause notice, also fails to describe the necessary facts which could give an inkling as to the contravention done by the petitioner - It needs no reiteration that a summary of show cause notice in Form DRC-01 could not substitute the requirement of a proper show cause notice. - SCN quashed - HC

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Validity of SCN - fulfillment of very ingredient of a proper ...

High Court Quashes Show Cause Notice u/s 73 for Lack of Specific Allegations, Emphasizes Detailed Requirements.

February 26, 2022

Case Laws GST HC

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