SCN and Form GST REG 31 liable to be set aside when SCN lacks officer details issuing SCN and supporting documents and is not in compliance with Rule 21A of the CGST Rules
The Hon’ble Delhi High Court in the case of Rajkumar Singhal allowed the writ petition and set aside the SCN and Form GST REG 31 on the ground that the SCN lacks details of the officer issuing SCN and supporting documents and Rule 21A of the CGST Rules has not been complied with for issuance of Form GST REG 31.