Procedural Defects in Tax Notice Invalidate SCN, HC Grants Stay Based on Jurisdictional and Electronic Filing Irregularities
Case-Laws
GST
HC adjudicated a challenge to a SCN under Section 74 of CGST Act, 2017, primarily contesting non-compliance with Rule 142 of CGST Rules. The petitioners argued that the SCN was issued without jurisdictional validity, as no tax evasion was alleged, and the notice was not electronically uploaded. The court found a prima facie case in the petitioners' f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =