Lawgics – Judgment No. 171
Reopening the case and issuing a new SCN for the same year without providing specific reasons or addressing the petitioner’s detailed reply is improper and in violation of the principles of natural justice.
Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
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