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HC Upholds Jurisdiction of Section 73 GST SCN; Assessee Directed to Reply
Case Law Details
- Case Name
- Ds Chewing Products LLP Vs Jaint Commissioner Central Goods And Services Tax Commissionerate GST Bhawan (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Ds Chewing Products LLP Vs Jaint Commissioner Central Goods And Services Tax Commissionerate GST Bhawan (Allahabad High Court)
The petitioner challenged a show-cause notice dated 18.09.2025 issued under Section 73 of the CGST Act, 2017 before the Allahabad High Court. The petitioner contended that the notice contradicted a recent CESTAT decision in Excise Appeal No. 70442 of 2024, decided on 06.08.2025. It argued that the notice was based on a hypothetical premise and that the Revenue could not compel the assessee to conduct its affairs in a manner prescribed by the authoritie...
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