Balaji Electricals Vs Joint Commissioner, State Tax
Date: May 9, 2023
Subject Matter
SCN that fails to provide relevant information and material is invalid and any subsequent actions would be vitiated in law
Summary
The Madhya Pradesh High Court ruled that Show Cause Notices under Section 74(1) of the GST Act must contain adequate information to enable the assessee to respond effectively and any deficiency in this respect would vitiate the end result. The Court…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT This writ petition filed under Article 226 of the Constitution of India challenges Annexure P-2 dated 03.05.2019 and Annexure P-4 dated 30.08.2019 issued by Appellate Authority & Joint Commissioner, State Tax, Sagar Division, respectively. 2. Principal ground of challenge to show cause notice, issued vide Annexure P-1 dated 28.03.201…