GST: Interim Relief Granted Due to Challenge Against Discretionary Pre-SCN Rule

Aadhar India Vs Additional Director (Delhi High Court)

The Delhi High Court heard three writ petitions challenging Notification No. 79/2020 – Central Tax, dated 15 October 2020, issued by the Central Board of Indirect Taxes and Customs. The notification amended Rule 142(1A) of the Central Goods and Service Tax Rules, 2017, making pre-consultation before issuance of a Show Cause Notice discretionary instead of mandatory as under the earlier regime. Pleadings in the lead matter, W.P.(C) 8061/2025, were stated to be complete, and the Court directed that pleadings in the remaining co

Please become a Premium member. If you are already a Premium member, login here to access the full content.