Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
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HC held that the SCN issued under Section 73 of CGST Act was procedurally deficient as it failed to adequately address the assessee's reply to the final audit report regarding GSTR-9 and GSTR-1 mismatch. The Court emphasized that a valid SCN must specifically detail the authority's prima facie findings and reasoning for rejecting the assessee's explanations. Since the adjudicating authority merely acknowledged but did not analyze the assessee's submissions, the notice was deemed vague and prejudicial to the assessee's right of defense. Matter remanded for issuance of fresh SCN with proper reasoning addressing the assessee's October 21, 2024 reply and supporting documentation.
HC held that the SCN issued under Section 73 of CGST Act was procedurally deficient as it failed to adequately address the assessee's reply to the final audit report regarding GSTR-9 and GSTR-1 mismatch. The Court emphasized that a valid SCN must specifically detail the authority's prima facie findings and reasoning for rejecting the assessee's explanations. Since the adjudicating authority merely acknowledged but did not analyze the assessee's submissions, the notice was deemed vague and prejudicial to the assessee's right of defense. Matter remanded for issuance of fresh SCN with proper reasoning addressing the assessee's October 21, 2024 reply and supporting documentation.
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