Non-Mention of Interest & Penalty in GST SCN Does Not Void Proceedings: Delhi HC

Sh. Bhupender Kumar Proprietor of M/S Dabas Construction Co. Vs Commissioner (Delhi High Court) The Delhi High Court considered a challenge to a GST show cause notice dated 29 December 2023 on the ground that it violated Sections 75(6) and 75(7) of the CGST Act, 2017 because it did not specify the proposed demand towards interest and penalty. The petitioner argued that in the absence of such particulars, the notice was contrary to the statutory mandate and the respondents could not recover interest and penalty. The respondents contended that where Input Tax Credit (ITC) has been wrongly availe...