No SCN was issued to prior to Demand Order: Delhi HC sets aside Order u/s 73 of CGST Act [Read Order]

Section 73 of the Central Goods and Service Tax (CGST) Act mandates issuance of show cause notice prior to passing an order creating a demand
Delhi High Court - Delhi HC - CGST Act - GST - SCN - Show Cause Notice - Delhi HC GST Demand Order - Taxscan

The Delhi High Court has set aside the order under Section 73 of the Central Goods and Service Tax ( CGST ) Act, 2017 as no Show Cause Notice ( SCN ) was issued prior to the demand order. The Petitioner impugned order, whereby a demand has been created against the petitioner and the same…

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