HC dismissed petition challenging SCN issued by Commissioner ...

Bank's Challenge to GST Show Cause Notice Rejected as Premature Since Administrative Remedies Not Yet Exhausted

March 6, 2025

Case Laws GST HC

HC dismissed petition challenging SCN issued by Commissioner CGST. Court found SCN contained detailed justification for invoking IGST Act 2017, CGST Act 2017, and J&K GST Act 2017 against petitioner-Bank. Court held Bank retains right to respond to SCN, raise jurisdictional objections, and demonstrate transactions fall outside scope of relevant GST legislation. Court determined premature intervention unnecessary as adequate administrative remedy exists through response to SCN. Bank can present defense regarding transaction's taxability under respective GST laws during response proceedings. Petition dismissed allowing statutory process to proceed.

View Source

← Previous Next →

HC dismissed petition challenging SCN issued by Commissioner ...

Bank's Challenge to GST Show Cause Notice Rejected as Premature Since Administrative Remedies Not Yet Exhausted

March 6, 2025

Case Laws GST HC

You may also like:

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Mandatory requirements contemplated in Act for invoking proviso to Section 73(1) stated in show cause notice regarding petitioner's liability for service tax and...

Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause...

This legal matter involves alleged violations of specific provisions under the applicable Goods and Services Tax (GST) statutes. The case pertains to the exercise of...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Challenge related to classification of imported goods - light green tinted float glass under CTH 70052110 or CTH 70051010. Invocation of extended period of limitation...

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

HC dismissed the premature writ petition challenging tax liability on royalty under KGST/CGST Act. The disputed Annexure-D was merely an intimation of ascertained tax...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that...

The High Court dismissed the petition filed by the Petitioner challenging the show cause notice issued by the Respondents. The Court held that the Comptroller and...

Quick Updates: