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Notice on mismatch in GSTR-3B & GSTR-2A without specifying contraventions is vague
Case Law Details
- Case Name
- Vikash Kumar Singh Vs Commissioner of State Tax, State of Jharkhand (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Vikash Kumar Singh Vs Commissioner of State Tax, State of Jharkhand (Jharkhand High Court)
Jharkhand High Court held that show cause notice u/s 73(1) on mismatch in GSTR-3B and GSTR-2A issued on standard format without strucking off unnecessary particulars or without specifying contraventions is termed as vague.
Facts- Common ground taken in all these writ petition is that the show-cause notice does not strike out the relevant particulars and does not even enumerate the contravention which the petitioners have been called upon to reply. These proceedings were initiated allegedly on account of ...
Author Info
excellent information