https://www.taxtmi.com/highlights?id=64557 Violation of principles of natural justice - Service of summary SCN - Though, the petitioner submitted their concise reply vide letter dated 11-10-2018; the respondent State cannot take benefit of the said action as summary of show cause notice cannot be considered as a show cause notice as mandated under Section 74(1) of the Act - it is well settled that there is no estoppels against statute. A bonafide mistake or consent by the assesse cannot confer any jurisdiction upon the proper officer. - HC en-us Mon, 11 Jul 2022 09:05:18 +0530 Mon, 11 Jul 2022 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64557 Violation of principles of natural justice - Service of summary SCN - Though, the petitioner submitted their concise reply vide letter dated 11-10-2018; the respondent State cannot take benefit of the said action as summary of show cause notice cannot be considered as a show cause notice as mandated under Section 74(1) of the Act - it is well settled that there is no estoppels against statute. A bonafide mistake or consent by the assesse cannot confer any jurisdiction upon the proper officer. - HC Highlights GST Mon, 11 Jul 2022 09:05:18 +0530 https://www.taxtmi.com/highlights?id=64557