Challenge to demand-cum-show-cause - no opportunity for written ...

Challenge to show-cause notice dismissed due to lack of immediate rights impact. Respond to notice and raise concerns.

Case Laws GST

August 8, 2024

Challenge to demand-cum-show-cause - no opportunity for written explanation - violation of natural justice. Writ Court typically doesn't entertain challenges to show-cause notices as they don't affect parties' rights immediately. Show-cause notices can be challenged if issuing authority lacks jurisdiction. Supreme Court in SPECIAL DIRECTOR VERSUS MOHD. GHULAM GHOUSE emphasized jurisdictional issues can be raised before approaching Court. Interim orders shouldn't strip authorities of decision-making power. Following this, writ appeal rejected, petitioner advised to respond to notice and raise contentions before authorities for consideration. Appeal dismissed by High Court.

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Challenge to demand-cum-show-cause - no opportunity for written ...

Challenge to show-cause notice dismissed due to lack of immediate rights impact. Respond to notice and raise concerns.

Case Laws GST

August 8, 2024

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