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GST Demand Order cannot be passed without issuance of SCN: Himachal HC
Case Law Details
- Case Name
- Microtek Himachal Power Products Private Limited Vs State of Himachal Pradesh (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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Microtek Himachal Power Products Private Limited Vs State of Himachal Pradesh (Himachal Pradesh High Court)
Summary: In the case of M/s. Microtek Himachal Power Products (P.) Ltd. v. State of Himachal Pradesh, the Himachal Pradesh High Court addressed the legality of a demand order issued without a prior Show Cause Notice (SCN). The petitioner challenged an order dated June 20, 2023, which was issued under Section 74(9) of the CGST Act, arguing that it violated principles of natural justice due to the absence of a prior SCN as required by Section 74(1). The Revenue Department ...
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