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GST: HC set aside SCN as taxable turnover was below threshold limit
Case Law Details
- Case Name
- Kishore Kumar Arora Vs Union of India (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Kishore Kumar Arora Vs Union of India (Delhi High Court)
Based on the material placed on record, it would have to be concluded that the taxable turnover of the petitioner was Rs. 15,28,468/-, which, as noticed above, is below the threshold limit of Rs. 20,00,000/- fixed for tobacco products.
We are, therefore, inclined to agree with Mr Mittal that the respondents had no jurisdiction to issue the impugned show cause notice and/or pass the impugned orders.
Consequently, the impugned show cause notice dated 21.02.2020, Order-in-Original dated 16.10.2020 and the Order-in-Appeal dated 03.08.2021 ar...
