HC Quashes SCN 09/2023 Due to Notice Service Flaws, Grants Petitioner Fresh Opportunity to Respond
Case-Laws
GST
HC remanded the matter concerning SCN No. 09/2023 due to procedural irregularities in notice service. The court noted that prior to 16th January 2024, show cause notices were uploaded in 'Additional Notices Tab', potentially preventing proper access. Considering the petitioner did not receive adequate opportunity to be heard, the HC directed the adjudicating authority to provide fresh notice. The petitioner was granted time until 15th July 2025 to file reply, with a mandatory personal hearing to be scheduled after submission. The original impugned order was set aside, and the petition was disposed of accordingly.
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