GST DAILY – 428 : Order to be set aside due to reliance on a quashed SCN with procedural deficiencies: HC

THE HON’BLE TELANGANA HIGH COURT in the Case of Sree Krishna Automotives V/s Deputy Commissioner of State Tax, decided on 12-12-2024

👉 Issue:-

✔️ Is Order would be valid if there are procedural deficiencies in SCN?

👉 The Hon’ble High Court Judgement:-

✔️ Where Show Cause Notice and Original order were quashed, due to procedural deficiencies under Rule 26(3), however, despite this, a subsequent order was issued by respondent-department against petitioner-assessee on basis of aforesaid quashed Show Cause Notice, therefore, subsequent impugned order was to be set aside on ground that it relied on a quashed show-cause notice.

Section 73 and Section 74 read with Rule 26 of Central Goods and Services Tax