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Section 74 SCN Challenge Rejected in Circular Trading Case: MP HC
Case Law Details
- Case Name
- Rahul Steels Through Its Authorised Signatory Rahul Gadnhi and Others Vs Union of India and Others (Madhya High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Rahul Steels Through Its Authorised Signatory Rahul Gadnhi and Others Vs Union of India and Others (Madhya High Court)
The petition challenged the validity of a common show cause notice issued under Sections 74 and 122 of the Central Goods and Services Tax Act, 2017. The petitioners, two proprietorship firms engaged in the business of cement, steel and TMT bars, questioned the show cause notice issued by the CGST authorities in connection with an investigation into alleged circular trading and passing of ineligible Input Tax Credit (ITC).
The respondents submitted that information had been rec...
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