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        Case ID :
        GST

        Validity of SCN issued u/s 73 of the CGST Act, 2017 - Demand of...

        Mechanical GST Demand Notice Lacks Proper Scrutiny and Investigation, Fails to Establish Tax Evasion or Material Suppression.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Validity of SCN issued u/s 73 of the CGST Act, 2017 - Demand of GST - The Show Cause Notice, from the plain reading, seems to be one which has been issued in a mechanical manner without application of mind and without any cogent sufficient materials available or even the basic scrutiny or the investigation which were required for the authority concerned in reaching to the conclusion that certain transactions which have been carried on by the respondents appear to have been the transactions where there is evasion of tax or where there is suppression of material facts or atleast there was reasonable suspicion on the transactions so made by the petitioner. - HC
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