Show Cause Notice Devoid of Reasons and Vague is Bad in Law

Virani Metal Industries v. State of Gujarat (Gujarat High Court) The Gujarat High Court in M/S Virani Metal Industries v. State of Gujarat (SCA No.13233 of 2022 decided on 30.11.2022) held that the SCN issued without reasons and vague is bad in law and liable to be set aside. FACTS M/s. Virani Metal Industries (hereinafter referred to as the “Petitioner”) is engaged in the manufacturing of copper wire from the copper scrap and was registered under the State Goods and Services Tax Act, 2017 (hereinafter referred to as the “SGST Act”) on 09.08.2018. On 19.08.2021, a search was conducted ...