Tax Notice Nullified: Procedural Flaws Invalidate Show Cause Notice, Demanding Fair Hearing and Proper Service
Case-Laws
GST
HC set aside the tax notice (N/N. 56/2023) due to procedural irregularities in service of Show Cause Notice (SCN). The court found fundamental violations of natural justice, as the SCN was undated and not properly received by the Petitioner. Following precedential rulings in similar tax dispute cases, the court remanded the matter back to the tax authorities, dire
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