GST show-cause notice and DRC-07 portal tax-demand summary upheld; signer competent, jurisdiction objection rejected, appeal allowed by 31-01-2026
Case-Laws
GST
Challenge to the validity of the SCN on the ground that it was issued by an incompetent officer was rejected because, though the portal reflected the Superintendent, the SCN was actually signed by the competent Joint Director; consequently, the SCN was not invalidated. Objection to appellate forum/jurisdiction was rejected as th
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