Pre-SCN consultation under Rule 142(1A) not mandatory; taxpayer directed to appeal under Section 107 CGST Act

Pre-SCN consultation under Rule 142(1A) not mandatory; taxpayer directed to appeal under Section 107 CGST ActCase-LawsGSTHC dismissed the writ petition challenging recovery of excess ITC with interest and penalty on the ground of absence of pre-SCN consul

Pre-SCN consultation under Rule 142(1A) not mandatory; taxpayer directed to appeal under Section 107 CGST Act
Case-Laws
GST
HC dismissed the writ petition challenging recovery of excess ITC with interest and penalty on the ground of absence of pre-SCN consultation under Rule 142(1A) CGST Rules. Relying on its earlier decision and post-Notification No. 79/2022-Central Tax regime, HC held that pre-SCN consultation is no longer mandatory, particularly in complex, large-scale fraudulent ITC

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