Show Cause Notice under Section 73 CGST Act quashed for failing to address assessee's explanations on GSTR-9 and GSTR-1 mismatch

Show Cause Notice under Section 73 CGST Act quashed for failing to address assessee’s explanations on GSTR-9 and GSTR-1 mismatchCase-LawsGSTHC held that the SCN issued under Section 73 of CGST Act was procedurally deficient as it failed to adequately addr

Show Cause Notice under Section 73 CGST Act quashed for failing to address assessee's explanations on GSTR-9 and GSTR-1 mismatch
Case-Laws
GST
HC held that the SCN issued under Section 73 of CGST Act was procedurally deficient as it failed to adequately address the assessee's reply to the final audit report regarding GSTR-9 and GSTR-1 mismatch. The Court emphasized that a valid SCN must specifically detail the authority's prima facie findings and reasoning for rejecting the assessee's e

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