CASE LAW
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Authority |
One liner |
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2021(10)LCX0032 Jharkhand High Court Nkas Services Private Limited |
Summary Notice DRC-01 u/r 142(1) of the CGST Rules is not a substitute for proper SCN to be issued u/s 74 of CGST Act without detailing allegations attracting ingredients of provisions of Acts. |
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2024(10)LCX0143 Gauhati High Court Udit Tibrewal |
Non-issuance of a proper and prior SCN, as contemplated u/s 73(1) of GST Act and issuance of only Summary of SCN and Attachment to Determination of Tax cannot be said to be in compliance with Section 73(1) read with rule 142(1), a Summary of SCN is held to be not a substitute of a SCN. |
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2023(12)LCX0335 Jharkhand High Court Alok Steel Industries Private Limited |
Summary of the Show Cause Notice does not fulfill the ingredients of a proper show cause notice thereby amounts to violation of Principle of natural Justice. |