Issuance of SCN under GST
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 1-1-2018
In R.S. Senthilkumar v. Additional Commissioner of S. T., Chennai-II, 2017 (7) TMI 852 – MADRAS HIGH COURT , where show cause notice issued and adjudication order passed despite the fact on record that assessee already having paid impugned tax with interest. Adjudication order passed by Additional Commissioner without discussion and findings, and rectification application filed with records indicating payment, also dismissed. In counter affidavit of Assistant Commissioner filed the writ petition against adjudication order, Department stated the amount paid by assessee did not match with demand raised by them.
The High Court held t
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