Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Scope of SCN - The appellant challenged the demand primarily on the grounds of a deficient show cause notice, which failed to specify the category of services subjected to taxation. They argued that this omission hindered their ability to mount a proper defense. The Tribunal agreed with the appellant, noting that the absence of crucial details in the notice and order rendered the proceedings defective. Consequently, the Tribunal set aside the impugned order, granting relief to the appellant.
Scope of SCN - The appellant challenged the demand primarily on the grounds of a deficient show cause notice, which failed to specify the category of services subjected to taxation. They argued that this omission hindered their ability to mount a proper defense. The Tribunal agreed with the appellant, noting that the absence of crucial details in the notice and order rendered the proceedings defective. Consequently, the Tribunal set aside the impugned order, granting relief to the appellant.
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