Authority's Failure To Mention Statutory Provision In Show Cause Notice Doesn't Prejudice Defaulter If Facts Stand Admitted: Kerala High Court

The Kerala High Court has made it clear that merely because the show cause notice issued to a defaulter under the GST Act did not refer to a particular statutory provision that may be attracted against such defaulter, the same cannot be said to have caused prejudiced when the facts leading to the invocation of the statutory provision concerned were admitted. The Court was dealing with a case where…