GST: HC set aside SCN as taxable turnover was below threshold limit

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 are set aside.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

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