GST SCN Set Aside Due to Incorrect Audit Basis & Vagueness: P&H HC

Abbott Healthcare Private Limited Vs Excise And Taxation Commissioner (Punjab and Haryana High Court) The Punjab and Haryana High Court examined a challenge to a show cause notice dated 31.01.2024 issued under Section 73(1) of the Punjab Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, and relevant provisions of the Integrated Goods and Services Tax Act, 2017. The notice alleged excess availment of input tax credit (ITC), mismatches in returns, short payment of tax under the reverse charge mechanism, and undischarged tax liability, based on a purported special au...