GST authorities cannot issue SCN under Section 73 for verification of transitional credit

Usha Martin Limited Vs Additional Commissioner, Central GST and Excise (Jharkhand High Court) GST authorities lacks jurisdiction to examine correctness of credit transitioned from erstwhile tax regime The Hon’ble High Court, Jharkhand (“the High Court”) in the case of M/s. Usha Martin Ltd. v. Additional Commissioner & Ors. (W.P.(T) No. 3055 of 2022) dated November 10, 2022, quashed the proceedings initiated by Joint Commissioner (“the Respondent”) by issuing Show Cause Notice dated September 13, 2021 (“SCN”) under Section 73 of the Central Goods and Services Tax, 2017 (“the...