https://www.taxtmi.com/caselaws?id=765701 HC examined a challenge to Circular Nos. 3/3/2017-GST and 31/05/2018-GST and the competence of proper officers issuing SCNs under the CGST Act, 2017. The petitioner, not being directly named or implicated as an operator of the concerned firms in the investigation, failed to establish any procedural or substantive illegality in the issuance of SCNs. HC held that procedural challenges to administrative actions must be supported by clear evidence of legal violations, which was absent here. Finding no ground to interfere with the SCN proceedings, HC dismissed the writ petition. en-us Wed, 29 Jan 2025 00:00:00 +0530 Thu, 20 Nov 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765701 HC examined a challenge to Circular Nos. 3/3/2017-GST and 31/05/2018-GST and the competence of proper officers issuing SCNs under the CGST Act, 2017. The petitioner, not being directly named or implicated as an operator of the concerned firms in the investigation, failed to establish any procedural or substantive illegality in the issuance of SCNs. HC held that procedural challenges to administrative actions must be supported by clear evidence of legal violations, which was absent here. Finding no ground to interfere with the SCN proceedings, HC dismissed the writ petition. Case-Laws GST Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765701