GST registration restored which was cancelled without due service of Show Cause Notice
The Hon’ble Kerala High Court (“the High Court”) in the case of Western offshore & marine projects Pvt. Ltd. v.…
Tag: Show Cause Notice
Recovery under GST without issuance of SCN is not permissible
There was amendment in sec 75(12) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which were…
GSTC Office Memorandum on issuance of recurring SCN in case of an enforcement action
The Office of the GST Council has issued a OFFICE MEMORANDUM dated 19.10.2022 bearing file no. F. No. 757/Follow-up/GSTC/2018 /8/98-19.10.2022…
Vague SCN cannot be relied upon for cancellation of GST registration
The Hon’ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v. The state of Maharashtra and another [Writ…
IMPORTANT CASE LAWS ON SHOW CAUSE NOTICE (SCN)
Below discussed case laws are part of article – Show Cause Notice Under GST- a complete analysis SCN can be…
Show Cause Notice Under GST- a complete analysis
What is Notice? A Notice is used in the sense of “observe” or “warning”, to bring someone to the attention…
GST Notices & Possible Solutions
Introduction: In the past 2 years there has been a spike in the number of GST notices. This is on…
Validity of recovery without SCN or Assessment – No stupidity here !’ ( Part 2)
By, SHRI SHAILESH P. SHETH, ADVOCATE M/S. SPS LEGAL Part 2 As discussed in Part 1, the department cannot recover any…
GST – Validity of recovery without show cause notice or assessment – “I have a target, stupid!”
By, SHRI SHAILESH P. SHETH, ADVOCATE M/S. SPS LEGAL Part 1 “It’s a weird world. The strong take away from the…
Validity of recovery without show cause notice
By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL Can the department recover the tax on any pretext without issue of…