Show-cause notice under s.130 issued before adjudication under ss.73/74 violates s.35; s.122/s.130 notice quashed and seizure order set aside

Show-cause notice under s.130 issued before adjudication under ss.73/74 violates s.35; s.122/s.130 notice quashed and seizure order set asideCase-LawsGSTHC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of

Show-cause notice under s.130 issued before adjudication under ss.73/74 violates s.35; s.122/s.130 notice quashed and seizure order set aside
Case-Laws
GST
HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the

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