Court Affirms Contextual Assessment for Show Cause Notices u/s 73 of GST Act; No Fixed Formula Applies.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of SCN issued u/s 73 of GST Act - In any event, the issue as to whether a show cause notice is bad and lacks detail or is unintelligible to qualify to be a show cause notice cannot be put in a straight-jacket formula and has to be decided considering the facts and circumstances of the cases on hand. - The Ld. single Bench rightly refused to interdict the SCN - HC....