Assessment proceedings suffer from major procedural flaws due to the lack of a proper SCN
Last updated: 17 February 2023
Court :
Jharkhand High Court
Brief :
The Hon'ble Jharkhand High Court in M/s. Solex Energy Limited v. the State of Jharkhand and Ors. [W.P (T) No. 404 of 2022 dated January 31, 2023] has set aside the summary of order issued in Form GST DRC-07 to the assessee by the Revenue Department on the grounds of non-issuance of a proper Show Cause Notice ("SCN"). Held that, the assessment proceedings suffer from serious procedural errors in absence of a proper SCN, where there were serious discrepancies in the proceedings. Thus, the entire proceedings are vitiated.
Citation :
W.P (T) No. 404 of 2022 dated January 31, 2023
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Bimal Jain
Published in GST
Views : 229
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