Jharkhand HC quashes vague SCN on wrongful availment of ITC

Nkas Services Private Limited Vs State of Jharkhand (Jharkhand High Court) Proceedings under Section 74 of GST Act have to be preceded by a proper SCN – Jharkhand High Court quashed the Show Cause Notice (SCN) in respect of wrongful availment of Input Tax Credit (ITC) as it was vogue, unclear and lacked serious details. M/s Nkas Services Private Limited (“the Petitioner”) has challenged the SCN issued under Section 74 of the Jharkhand Goods and Services Tax Act (“the JGST Act”) on the grounds that it was vague and does not disclose the offense and contraventions as it is a mere m...