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GST SCN Challenged for Ignoring Pre-Consultation Reply; Adjudication Allowed with Interim Relief
Case Law Details
- Case Name
- FSM Education Pvt Ltd Vs Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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FSM Education Pvt Ltd Vs Union of India & Ors. (Bombay High Court)
In the case FSM Education Pvt Ltd Vs Union of India & Ors., the Bombay High Court addressed whether a show cause notice under GST laws could be issued without considering the reply to a pre-consultation notice. The petitioner argued that a pre-consultation notice issued under Rule 142(1A) of the Central Goods and Services Rules, 2017, required the authorities to account for their response before issuing a formal show cause notice. The dispute arose when the petitioner submitted their reply to the pre-co...
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