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

By Aiswarya Krishnadas - On April 14, 2024 8:00 am - 2 mins read

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics