GST Notice Issued to a Non-Existent Company is Invalid: Bombay HC

Kanakia Spaces Realty Private Limited Vs Union of India (Bombay High Court) Notice Issued to a Non-Existent Amalgamated Company under GST is Invalid: Bombay High Court Clarifies the Law Introduction A Show Cause Notice (SCN) is the foundation of every GST adjudication proceeding. Before the GST Department can determine any tax liability, impose a penalty, or initiate recovery proceedings, it must first issue a valid Show Cause Notice in accordance with law. If the notice itself is invalid, every action taken on its basis automatically becomes unsustainable. In a significant judgment delivered ...