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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Validity of SCN - Levy of penalty - CIRP under IBS has been ...


Show Cause Notice and Penalty Validity Contested Amidst Corporate Insolvency Process; Urgent Adjudication Required.

February 10, 2023

Case Laws     GST     HC

Validity of SCN - Levy of penalty - CIRP under IBS has been initiated - Since the adjudication proceedings are yet to commence, the better course would be to permit the Petitioners to raise all the pleas that they have urged in the present petitions in their reply to the impugned SCN that has been challenged in these writ petitions and for the adjudication proceedings to be concluded in a timebound manner. - HC

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