Rathore Building Material Vs Commissioner of State tax
Date: November 30, 2023
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Ajay Bhanot
Subject Matter
Penalty is invalid if the terms of SCN are complied with
Summary
The case involves M/s. Rathore Building Material ("the Petitioner") being served a Show Cause Notice ("the SCN") under Section 46 of the CGST Act by the Commissioner of State Tax. The Petitioner complied with the terms of the SCN…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Shri Puneet Arun, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the respondents-State. By the notice dated 28.01.2023 taken out in purported exercise of powers under Section 46 of the GST Act, the petitioner was asked to furnish the returns within 15 days. The show cause n…