{"id":70818,"date":"2025-01-24T08:44:40","date_gmt":"2025-01-24T03:14:40","guid":{"rendered":""},"modified":"2025-01-24T08:44:40","modified_gmt":"2025-01-24T03:14:40","slug":"high-court-statement-recording-not-mandatory-before-show-cause-notice-u-s-122-1a-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70818","title":{"rendered":"High Court: Statement Recording Not Mandatory Before Show Cause Notice u\/s 122(1A) of CGST Act 2017."},"content":{"rendered":"<p>High Court: Statement Recording Not Mandatory Before Show Cause Notice u\/s 122(1A) of CGST Act 2017.<br \/>Case-Laws<br \/>GST<br \/>HC found no statutory requirement mandating obtaining a statement as a prerequisite for issuing show cause notice u\/s 122(1A) of CGST Act, 2017. Petitioner granted 4 weeks to file objections to the notice from receipt of order. Respondents directed to consider objections according to law, providing reasonable hearing opportunity before proceeding with assessment\/adjudicatio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85150\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court: Statement Recording Not Mandatory Before Show Cause Notice u\/s 122(1A) of CGST Act 2017.Case-LawsGSTHC found no statutory requirement mandating obtaining a statement as a prerequisite for issuing show cause notice u\/s 122(1A) of CGST Act, 2017<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70818","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70818"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70818\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}