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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