Challenge to show cause notice under GST court refuses preadjudication interference, preserves crossexamination and rebuttal rights
Case-Laws
GST
A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue,
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