Admitted facts: No prejudice to appellant if SCN did not refer to a particular statutory provision

Global Plasto Wares Vs Assistant State Tax Officer (Kerala High Court) Introduction: The Kerala High Court recently addressed the appeal of Global Plasto Wares challenging a penalty imposed under Section 73(11) of the Central Goods and Services Tax (CGST) Act/State Goods and Services Tax (SGST) Act. This article provides an in-depth analysis of the case, focusing on the controversy surrounding the show cause notice and the appellant’s argument based on natural justice. Detailed Analysis: The appellant contested the penalty, emphasizing that the show cause notice (Ext.P1) only alluded to...