HP HC Quashes GST SCN Based on Unchallenged Advance Ruling

Amit Engineers Vs Union of India & Ors. (Himachal Pradesh High Court) The petitioner challenged a show cause notice dated 14.02.2025 issued by the Additional Director, Directorate General of Goods and Service Tax Intelligence, Chandigarh. The notice required the petitioner to either pay the amount demanded within thirty days under Section 73(8) of the CGST Act and corresponding provisions of the SGST Act or submit a reply along with supporting evidence and indicate whether a personal hearing was desired. The notice further stated that failure to respond or appear for hearing could result i...