Writ Against Section 74 CGST Show Cause Notice Rejected; Taxpayer Directed To Reply Within 15 Days
Case-Laws
GST
HC examined the challenge to a SCN issued u/s 74 of the CGST Act for recovery of tax, interest and penalty, where the petitioner contended absence of allegations of fraud and non-fulfilment of statutory ingredients. HC reiterated that though writ jurisdiction under Art. 226 can be invoked even at the SCN stage, such interference is warranted only when the notice is shown to b
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