Non-Issuance of Formal GST SCN Not Prejudicial if Assessee Contested case: HP HC

Saluja Motors Pvt. Ltd. Vs State of H.P and others (Himachal Pradesh High Court) No Prejudice Caused by Non-Issuance of Formal SCN When Assessee Was Aware of Case and Contested it: HP HC Petitioner is a Pvt. Ltd. Company and registered with GST department. Petitioner was an authorized dealer of Ford India Pvt. Ltd. and was engaged in selling of motor cars, vehicle and part thereof and their repair and services. The petitioner at the time of filing GSTR-3B for the month of February, 2018 had an available balance of ITC amounting to Rs.74,76,049/- under IGST head and Rs.24,44,483/- under the hea...