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Initiation of proceedings without issuance of SCN - notice in ...


GST Proceedings Invalidated Due to Lack of Show Cause Notice in FORM GST DRC-01A; Orders Also Invalidated.

January 10, 2023

Case Laws     GST     HC

Initiation of proceedings without issuance of SCN - notice in Part A of FORM GST DRC-01A having not been issued - validity of subsequent proceedings - As the initiation of proceedings itself are bad, the order passed consequent thereto will also fall. - HC

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