In South Eastern Coalfields Limited vs. Principal Commissioner, CGST (2023) 11 TMI 399, the Chhattisgarh High Court upheld the validity of a third show cause notice issued under Section 73 of the GST Act.
The petitioner challenged the third notice after the authorities dropped two previous notices (issued in 2021 and 2022). However, the Court found that the respondents acted within their legal authority under Section 73 of the GST Act.
The Court emphasized that the principles of natural justice were not violated and that the petitioner had the opportunity to respond to the notice. Thus, the petition was dismissed.
Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income Tax judgements to EPFO schemes and corporate law updates, TaxConcept serves as a reliable, authoritative guide for chartered accountants, businesses, and everyday taxpayers seeking absolute compliance clarity.