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GST - Highlights / Catch Notes

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Validity of show cause notice - Levy of Interest - jurisdiction ...

Case Laws     GST

October 30, 2022

Validity of show cause notice - Levy of Interest - jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest - The petitioner has been merely called upon to show cause as to why the amounts, penalty, interest etc., has detailed in the audit report should not be levied upon him. The said SCN also provides an opportunity for personal hearing to the petitioner and who also be entitled to produce pleadings and documents in support of his claim along with the reply to the show cause notice. - petitioner directed to submit his reply/response to the aforesaid SCN - HC

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