GST Section 74(1) notice invalid if it is vague & lacks crucial information

Balaji Electricals Vs Appellate Authority & Joint Commissioner State Tax (Madhya Pradesh High Court)

In a significant ruling, the Madhya Pradesh High Court addressed the issue concerning the validity of GST Show Cause Notices under Section 74(1) of the GST Act. The case at hand was Balaji Electricals Vs Appellate Authority & Joint Commissioner State Tax, where the court examined whether a Show Cause Notice that does not fully communicate all relevant information can be considered valid.

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