Bunching of SCN is against spirit of provisions of Section 73 of GST Act: Madras HC [Read Order]

Bunching of SCN is against spirit of provisions of Section 73 of CGST Act, rules Madras HC

By Kalyani B. Nair - On February 9, 2024 8:12 pm - 2 mins read

Madras High Court - SCN - show cause notice - Central Goods and Service Tax Act - CGST - Bunching of SCN - taxscan

The Madras High Court recently observed that the bunching of the show cause notice ( SCN ) is against spirit of provisions of Section 73 of the Central Goods and Service Tax Act, 2017 ( CGST Act ). N.L.Rajah, Senior Counsel appearing on behalf of the petitioner submitted that the first and foremost grievance of…

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