https://www.taxtmi.com/highlights?id=60201 Validity of SCN - Jurisdiction to issue SCN - validity of proceeding initiated without service of FORM GST-ASMT-10 - Section 74 of the JGST Act, 2017 - although it has been mentioned that there is mismatch between GSTR-3B and 2A, but that is not sufficient as the foundational allegation for issuance of notice under Section 74 is totally missing and the notice continues to be vague. - HC en-us Thu, 21 Oct 2021 17:53:30 +0530 Thu, 21 Oct 2021 17:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60201 Validity of SCN - Jurisdiction to issue SCN - validity of proceeding initiated without service of FORM GST-ASMT-10 - Section 74 of the JGST Act, 2017 - although it has been mentioned that there is mismatch between GSTR-3B and 2A, but that is not sufficient as the foundational allegation for issuance of notice under Section 74 is totally missing and the notice continues to be vague. - HC Highlights GST Thu, 21 Oct 2021 17:53:30 +0530 https://www.taxtmi.com/highlights?id=60201