GST Proceedings Invalid Where Return Filed and Tax Paid: Patna HC

Parvinder Singh Vs State of Bihar (Patna High Court) The case of Parvinder Singh vs. State of Bihar at the Patna High Court addresses the issue of a show-cause notice issued under Section 74 of the GST Act, despite the petitioner having already filed their tax return. The petitioner, Parvinder Singh, a contractor, had been regularly filing his GST returns. The dispute arose when the GST authorities alleged that he had not disclosed supplies made to the Local Area Engineering Organisation, Katihar, during a specific period. Based on this, a show-cause notice in Form DRC-01 was issued under Sect...