Assessment proceedings suffer from major procedural flaws due to lack of a proper SCN

Solex Energy Limited Vs the State of Jharkhand (Jharkhand High Court) 

The Hon’ble Jharkhand High Court in M/s. Solex Energy Limited v. the State of Jharkhand and Ors. [W.P (T) No. 404 of 2022 dated January 31, 2023] has set aside the summary of order issued in Form GST DRC-07 to the assessee by the Revenue Department on the grounds of non-issuance of a proper Show Cause Notice (“SCN”). Held that, the assessment proceedings suffer from seriou

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