HC Upholds Jurisdiction of Section 73 GST SCN; Assessee Directed to Reply

Ds Chewing Products LLP Vs Jaint Commissioner Central Goods And Services Tax Commissionerate GST Bhawan (Allahabad High Court) The petitioner challenged a show-cause notice dated 18.09.2025 issued under Section 73 of the CGST Act, 2017 before the Allahabad High Court. The petitioner contended that the notice contradicted a recent CESTAT decision in Excise Appeal No. 70442 of 2024, decided on 06.08.2025. It argued that the notice was based on a hypothetical premise and that the Revenue could not compel the assessee to conduct its affairs in a manner prescribed by the authorities. The petitioner...