Pre-SCN Consultation Not Mandatory in Tax Evasion Cases: Patna HC

Ramnath Prasad Vs Principal Commissioner of CGST And Central Excise (Patna High Court)

The petitioner, Ramnath Prasad, engaged in the business of transportation of goods, entered into an agreement on 05.02.2014 with the Bihar State Food and Civil Supplies Corporation Ltd. for transporting foodgrains and other essential commodities within and outside districts, including handling and temporary storage. He challenged an order dated 02.01.2024 passed by the CGST authorities imposing Service Tax of ₹1,26,03,035, with

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