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Admitted facts: No prejudice to appellant if SCN did not refer to a particular statutory provision
Case Law Details
- Case Name
- Global Plasto Wares Vs Assistant State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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...
