GST Demand Challenge Rejected as No Violation of Natural Justice Was Established

Ess Ess Enterprises and Electronics FF Vs Union of India (Jammu and Kashmir High Court) In this case, the petitioner, a proprietorship concern engaged in works contract services and registered under GST, challenged a show cause notice dated 06.02.2026, a reminder dated 11.03.2026, and a demand order dated 09.04.2026 issued by the State Taxes Officer (STO) under the Jammu and Kashmir Goods and Services Tax Act, 2017. The petitioner contended that GST audit proceedings for the financial years 2017-18 to 2022-23 had already been conducted by the Assistant Commissioner, GST (Audit), and an Audit R...