Not providing details of fake invoices & forms with SCN is a serious lapse: HC

Archana Textile Corporation Vs State of Maharashtra and Ors. (Bombay High Court)

Failure to Mention Allegations of Fake Invoice against Assessee is Invalid

The Hon’ble Bombay High Court in the case of Archana Textile Corporation Vs. State of Maharashtra and Ors. In Writ Petition No. 11022 of 2022 held that, GST Notice which failed to mention allegations of fake invoices against the assessee is not valid and the warned the department to strictly give proper training to the officers.

Facts:

Archana Textile Corporation, (“the Petitioner”) contended that,  though the Assessment Order issued by the Respondent against the Petitioner, made observations and allegation about the fake invoices and fake forms, however, the Show Cause Notice  (“SCN”) issued did not contain any detail, claim or deduction which Petitioner allegedly made incorrectly. Therefore, the said act of the Respondent violates the principal of natural justice. SCN

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