Show cause notice on pre-GST price escalation deemed invalid u/s 142(2)(a) of CGST Act.

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....Validity of SCN issued - price escalation during GST era for goods supplied pre GST era - levy of duty of excise or GST - supplies made during September 2016 to November 2016 - The show cause notice is bad as it has been issued ignoring the provisions of Section 142 (2) (a) of the CGST Act, which is a provision to remove such difficulties for the transitional period- AT....