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Validity of SCN issued u/s 73 of GST Act - In any event, the ...


Court Affirms Contextual Assessment for Show Cause Notices u/s 73 of GST Act; No Fixed Formula Applies.

August 17, 2023

Case Laws     GST     HC

Validity of SCN issued u/s 73 of GST Act - In any event, the issue as to whether a show cause notice is bad and lacks detail or is unintelligible to qualify to be a show cause notice cannot be put in a straight-jacket formula and has to be decided considering the facts and circumstances of the cases on hand. - The Ld. single Bench rightly refused to interdict the SCN - HC

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