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Summary in relevant legal terminology: Petitioner's plea to ...


Plea to quash show-cause notice citing Rule 142 violation dismissed. Notices detailed tax liabilities, no breach of natural justice.

Case Laws     GST

July 19, 2024

Summary in relevant legal terminology: Petitioner's plea to quash show-cause notice and corrigendum citing non-compliance with Rule 142 of GST Rules, 2017 was dismissed. Court observed that the notices clearly detailed tax liabilities, enabling petitioner to effectively contest facts. No violation of principles of natural justice occurred. Petitioner has liberty to pursue statutory appeal against impugned annexures before Appellate Authority.

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