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Prima facie Pre-SCN (ASMT-10) Before issue of DRC-01 is Mandatory: HC Grants Stay
Case Law Details
- Case Name
- Hindustan Construction Company Limited vs Union of India and others (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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Hindustan Construction Company Limited vs Union of India and others (Himachal Pradesh High Court)
Introduction: The Himachal Pradesh High Court issues notice and grants a stay of recovery proceedings in the case of Hindustan Construction Company Limited vs Union of India. The court acknowledges the mandatory nature of ASMT 10 under Rule 99 of the CGST Rules and references a previous order by the Gauhati High Court in PepsiCo’s case.
The Hon’ble High Court of Himachal Pradesh, issues notice and grants stay of recovery proceedings against the said order. It prima facie, agrees with the c...
Author Info
This High Caurt Order is also mandtory in delhi