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GST Demand Quashed: Summary SCN cannot substitute Statutory Notice
Case Law Details
- Case Name
- Ganapati Enterprise Vs State of Assam And ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Ganapati Enterprise Vs State of Assam And ors (Gauhati High Court)
Gauhati High Court, in the case of Ganapati Enterprise Vs. State of Assam and Ors., has quashed a Goods and Services Tax (GST) demand order, reiterating the necessity of a proper statutory show cause notice (SCN) under Section 73(1) of the CGST Act, 2017. The court’s decision, delivered on April 28, 2024, aligns with a previous ruling by a Co-ordinate Bench in Construction Catalysers Pvt. Ltd. Vs. the State of Assam and 2 others.
The petitioner, Ganapati Enterprise, challenged an order dated April 28, 202...
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