Santosh Kumar Roy Vs State Of Jharkhand
Date: January 24, 2023
Subject Matter
SCN must clearly state the specific reasons for the action being taken against the assessee
Summary
SCN issued under Section 73(1) of the CGST Act is not mere a formality and the SCN must clearly state the specific reasons for the action being taken against the assessee as enumerated in the CGST Act in order for the assessee to have the opportunity…
The instant writ application has been preferred for the following relief:- (i) For quashing and setting aside the impugned purported show cause notice dated 07.01.2022 bearing No.ZD200122000229D (Annexure-01) issued by the respondent No.3 in purported exercise of powers under Section 73 of the Jharkhand Goods and Services Tax Act, 2017. (ii) For quashing and setting aside the consequential impugne…