GST assessment order traversed beyond scope of notice: HC directs to treat order as SCN

S.P.K. Enterprises Vs Deputy State Tax Officer-I (Madras High Court) In the matter abovementioned Hon’ble HC disposed off the writ petition after observing that impugned order traversed beyond the scope of SCN. Petitioner is engaged in execution of works contract and is registered under GST. During 2018-19, the petitioner filed its return and paid the appropriate taxes. During scrutiny, it was found that there was a short payment of taxes due to excess claim of ITC and alleged mismatch between GSTR-3B vs. GSTR-2A/GSTR-2B. Accordingly, notices were issued to recover short payment of taxes...