GST Article

Whether demand Order can be passed without the issuance of SCN?

No, the Honorable Himachal Pradesh High Court in the case of M/s. Microtek Himachal Power Products (P.) Ltd. v. State of Himachal Pradesh [CWP No. 5562 of 2023 dated June 26, 2024] disposed the writ petition and directed that the erroneous order passed with the wrong description be treated as Show Cause Notice and be further adjudicated upon after the filing of reply to the deemed SCN.

GST ArticleHigh Court

Bail can be granted to an accused of furnishing purchases from fake suppliers if trial is prolonged

The Hon’ble Punjab and Haryana High Court in the case of Vishal Chauhan granted bail to the Assessee, where the Assessee was arrested for wrongful availment of ITC by showing purchases from non-existent or fraudulent suppliers, was granted regular bail as trial was likely to be prolonged, the  SCN under Section 74(1) was yet to be adjudicated, and Assessee had no prior criminal record, and there was no risk of flying away, as the  Assessee was willing to surrender his passport.