This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST assessment order traversed beyond scope of notice: HC directs to treat order as SCN
Case Law Details
- Case Name
- S.P.K. Enterprises Vs Deputy State Tax Officer-I (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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...
Author Info
