Writ petition is maintainable if SCN is issued without jurisdiction: Allahabad HC

Hcl Infotech Ltd Vs Commissioner, Commercial Tax And Another (Allahabad High Court) In the case of HCL Infotech Ltd vs. Commissioner, the Allahabad High Court examined the legality of a Show Cause Notice issued to the petitioner under Section 74 of the Central Goods and Services Tax Act (CGST Act). The petitioner challenged the notice, arguing it lacked jurisdiction as it did not allege any fraudulent behavior or suppression of facts required to justify proceedings under this section. The court found that the notice, issued on August 3, 2024, did not establish any evidence of fraud or misstate...